CLA-2-39:S:N:N3D:221 878996
Ms. Brigit Hamanaka
Ken Hamanaka Co., Inc.
5777 W. Century Blvd., Suite 760
Los Angeles, CA 90045
RE: The tariff classification of the "Magic Floating Mat" from
Taiwan.
Dear Ms. Hamanaka:
In your letter dated September 30, 1992, on behalf of Telko
Inc., you requested a tariff classification ruling.
The Magic Floating Mat is a flotation mat consisting of
foamed polyethylene for buoyancy covered with a nylon fabric.
The flotation mat will be imported in two sizes: 48 inches by 27
inches, and 72 inches by 34 inches. The Magic Floating Mat is
for use in pools and lakes.
The applicable subheading for the Magic Floating Mat 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.
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