CLA-2-63:S:N:N3H:345 878296

TARIFF NO. 6307.90.9986


Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017

RE: The tariff classification of a combination beach mat/bag from China.

Dear Mr. Cohn:

In your letter dated September 15, 1992, on behalf of B. M. Mamiye and Company, you requested a tariff classification ruling.

The sample submitted is a combination beach mat/bag composed of an exterior surface of 100 percent man-made terrycloth fabric and one of nylon woven fabric with a foam filling. When folded over in half, manifesting a nylon woven exterior surface, and thereon secured by a textile zipper closure on each side extending upwards nearly two-fifths from its midsection. The remaining flap portions, one of which contains a head-extension portion, are folded inwards forming a bag-type item. Further, affixed to its top portion are double webbing carrying straps. The sample is being returned as requested.

The applicable subheading for the combination beach mat/bag 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport