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NY M82188




April 18, 2006

CLA-2-39:RR:NC:SP:221 M82188

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd. W
Suite 308
Toronto, Ontario, Canada M8V 1A4

RE: The tariff classification of covers for gym mats and vinyl bumpers from China.

Dear Ms. Fust:

In your letter dated February 22, 2006, you requested a tariff classification ruling.

The sample provided with your letter is identified as an “envelope cover” for a gym mat. The cover is composed of a textile fabric that has been laminated on both sides with a layer of polyvinyl chloride (PVC) plastic that is visible to the naked eye. This type of construction is considered to be of plastics for tariff classification purposes. The cover, or shell, has a zipper opening. After importation a foam mat will be inserted to form a gym mat. You will also be importing a shell, made of the same PVC coated material, which will be filled with foam for use as a vinyl bumper.

The applicable subheading for the gym mat shells and vinyl bumper shells will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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