CLA-2-63:RR:NC:TA:352 F81423

Ms. Betty Pettis
Blue Ridge International Products Co.
P.O. Box 989
Freeport, FL 32439-0989

RE: The tariff classification of “Big Sky Strap Wraps” from China.

Dear Ms. Pettis:

In your letter dated December 14,1999, you requested a tariff classification ruling.

The sample submitted is a pair of “Big Sky Strap Wraps”, style number 71010. It is designed to fit around laptop cases, shoulder belts, gym bags, golf bags and garment bags to cushion shoulders from uncomfortable straps. The wraps are made of two panels. One panel is made of 100 percent polyester brushed knit fabric. The other panel is composed of 100 percent nylon woven fabric. Between the panels is 100 percent polyurethane foam padding. The panels are sewn together on all sides and are secured with strips similar to the VELCRO brand fastener. It measures approximately 10” x 3-13/16”.

The applicable subheading for the “Big Sky Strap Wraps” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division