CLA-2-94:RR:NC:SP:233 R04303
Mr. Steve Haverstick
Rio Brands, Inc.
10981 Decatur Road
Philadelphia, PA 19154
RE: The tariff classification of a “Padded Beach Mat” from China.
Dear Mr. Haverstick:
In your letter dated June 27, 2006, you requested a tariff classification ruling.
The merchandise under consideration is a “Padded Beach Mat”. The item consists of a mat made of polyester fabric, attached to a polyester covered foam-padded backrest. A metal frame supports the backrest. The item is intended to be used for lounging on the beach. You have submitted a photograph of the “Padded Beach Mat” with your request.
The applicable subheading for the “Padded Beach Mat” will be 9401.79.0015 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be Free.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division