CLA-2-63:S:N:N6:345 882874

Mr. John A. Slagle
Director, Customs Laws & Regulations
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a "Beach Blanket" from China.

Dear Mr. Slagle:

In your letter dated January 12, 1993, on behalf of Rolle' Ltd., Mt. Laurel, New Jersey, you requested a tariff classification ruling.

The sample submitted is a "Beach Blanket" composed of an exterior surface of 100 percent cotton terry cloth and one of 100 percent cotton twill fabric. Sewn onto each corner is a round patch similar to the VELCRO brand loop fastener that can be used to attach other blankets. The "Beach Blanket" features a pocket at one end which contains a plastic inflatable pillow and secured by strips similar to the VELCRO brand loop fastener. The article is contained in a nylon bag with draw cord closure, a handle and a strap. The sample is being returned as requested.

The applicable subheading for the "Beach Blanket" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport