CLA-2-39:S:N:N6:350 892458

Mr. Matthew C. Meadows
William H. Meadows, Inc.
4534-B Woodson
St. Louis, Missouri 63134-2000

RE: The tariff classification of a "No Slip Band For Nylon Sleeping Bags", from Taiwan.

Dear Mr. Meadows:

In your letter dated November 12, 1993, on behalf of American Recreation Products, Inc., you requested a tariff classification ruling. The manufacturer is Goodway Corporation, Taiwan. The instant sample consists of the no slip band for sleeping bags which is actually a rectangular (16"x60") warp knit fabric composed of open mesh man-made fiber yarns that have been completely encased in a cellular plastics material (PVC/PU). You indicate, per a recent telephone conversation, that when this product is imported, it will be packed in its own textile carrying sack which contains a draw string at one end. You indicate that the mat, itself, weighs 44g/m2 before the application of the plastic and 335g/m2 after such application.

The applicable subheading for the product (including the carrying sack) will be 3921.13.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 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