CLA-2-63:RR:NC:N3:351 H88842

Ms. Barbara Meinhardt
Kuehne & Nagel, Inc.
819 West 21 Street
Norfolk, VA 23517

RE: The tariff classification of a collapsible inflatable beach mat from China.

Dear Ms. Meinhardt:

In your letter dated February 26, 2002, you requested a ruling on behalf of Swimways Corp., of Virginia Beach, on tariff classification.

You submitted a sample of the “Easy Spring Lounge.” It is a beach mat made of a nylon mesh fabric with an overall size of 66” x 40”. It has an outer border of man-made fiber fabric that contains a collapsible metal frame and an inflatable tubing that allows the mat to be used in a pool or lake. The frame allows the mat to be folded into an 18” circle that can then be placed into the zippered mesh carry bag.

The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division