CLA-2-46:S:N:N1:230 858456
Ms. Jacqui Beckwith
Trade Elements Limited
Hong Kong & Macau Building, 13F
156 Connaught Road Central
Central, Hong Kong
RE: The tariff classification of a beach mat with a pocket from
China
Dear Ms. Beckwith:
In your letter dated November 9, 1990, which was received
in our office on December 3, 1990, you requested a tariff
classification ruling.
The ruling was requested on a plaited mat with a pocket to
be used on the beach or on picnics. Photographs and diagrams
were submitted. The mat is composed of interwoven straw. If not
enough straw is available at the time of manufacture, willow may
be used. The mat is trimmed with cotton fabric on the outer
edges and down the middle. It measures 3 feet wide by 6 feet
long. On one 18 inch by 12 inch corner a pocket composed of the
same plaited material with an eight inch wide batik trim and with
handles is attached. The pocket may be sewn on or attached by
velcro. When the mat is folded the handles help to carry the mat
and the pocket allows a few things to be carried with the mat.
The applicable subheading for the beach mat made of willow
will be 4602.10.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for basketwork, wickerwork and other
articles, made directly to shape from plaiting materials or made
up from articles of heading 4601, other, of one or more of the
materials bamboo, rattan, willow or wood. The rate of duty will
be 6.6 percent ad valorem.
The applicable subheading for the beach mat made of straw
will be 4602.10.5000, HTS, which provides for basketwork,
wickerwork and other articles, made directly to shape from
plaiting materials or made up from articles of heading 4601,
other, other. The rate of duty will be 3 percent ad valorem.
The duty for wicker products provided for in subheading
4602.10.4000, HTS, and in subheading 4602.10.5000, HTS, is
temporarily suspended under subheading 9902.46.02, HTS, effective
for articles entered on or after October 1, 1990 and on or before
December 31, 1992.
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