NY 882824
MARCH 09 1993
CLA-2-63:S:N:N6:345 882824
Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841
RE: The tariff classification of a "Pool Float Cover/Carrying
Case" and a "Bean Bag Cover" from Mexico.
Dear Mr. Alsup:
In your letter dated February 3, 1993, on behalf of
Fabrionics, Inc., Camargo, Illinois, you requested a tariff
classification ruling.
The "Pool Float Cover/Carrying Case" is for transporting or
storing a pool float mat. It is made of 100 percent nylon woven
fabric. In the folded position it has a zipper sewn across the
top with two straps. The sides are open, forming a sling-type
bag.
The "Bean Bag Seat Cover" is constructed of 100 percent
polystyrene material. Depicted on one side are wrestling
characters and the printed words "World Wrestling Federation".
You believed that the "Pool Float Cover/Carrying Case"
should be classifiable under 4202.92.3030, Harmonized Tariff
Schedule of the United States (HTS), which provides for
trunks...and similar containers: traveling bags, toiletry
bags...,of textile materials...Other. The item is a "mat like"
sling designed to contain a pool float mat. It is not a "carry
case" that is the same class or kind with those of heading 4202,
HTS.
The applicable subheading for the "Pool Float Cover/Carrying
Case" will be 6307.90.9986, HTS, which provides for other made up
articles...Other: Other, other. The rate of duty will be 7
percent ad valorem.
The applicable subheading for the "Bean Bag Seat Cover" will
be 9401.90.3500, HTS, which provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof: Parts: Other: Of rubber or plastics. The rate of
duty will be 2.4 percent ad valorem.
Articles classifiable under subheadings 6307.90.9986 and
9401.90.3500, HTS, which are products of Mexico, are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport