CLA-2-39:S:N:N3D:221 878191
Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841
RE: The tariff classification of a pool float, a nylon cover,
and a gardening tote from Mexico.
Dear Mr. Alsup:
In your letter dated September 3, 1992, on behalf of
Fabrionics, Inc., you requested a classification ruling.
Three samples were submitted with your letter. The first is
a pool flotation mat made of cellular polyvinyl chloride (PVC)
plastics covered with a woven nylon fabric. The fabric is coated
with plastics material which is not visible to the naked eye.
The sample submitted with your letter measures approximately 72
inches by 27 inches by 1 1/2 inches. Other mats are available in
different sizes and shapes. The PVC comprises at least 66
percent of the weight of the finished article, and is the element
which provides its buoyancy.
The applicable subheading for the pool float will be
3926.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
The second sample is a pool float cover. This consists of
the shell for the pool floats described above, imported without
the cushion. The shell is made of woven nylon fabric, coated
with plastics material which is not visible to the naked eye.
The cover is also available in different sizes.
The applicable subheading for the nylon cover will be
6307.90.9986, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up textile articles. The
rate of duty will be 7 percent ad valorem.
Articles classifiable in subheadings 3926.90.9090 or
6307.90.9986, HTS, which are products of Mexico, are eligible for
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
The third sample is a gardening "basket" made of cotton
fabric. It is a tote bag with double handles. The tote is
approximately 15 1/4 inches long, 9 1/2 inches high, with a
gusset of 8 inches. The exterior contains 10 pockets to
accommodate tools and other garden supplies.
You state that a product previously imported by your office,
identified as a "tool tote," was classified in subheading 6307.90
and that you believe classification of the garden tote should be
in the same provision. The "tool tote" was a distinctly
different product, shaped like a sling rather than a tote bag.
The applicable subheading for the garden tote bag will be
4202.92.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for trunks...; traveling bags...tool bags,
sport bags..., other, with outer surface of plastic sheeting or
of textile materials, other, of cotton. The rate of duty will be
7.2 percent ad valorem.
The garden tote bag falls within textile category
designation 369. Based upon international textile trade
agreements, products of Mexico are subject to a visa requirement.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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