CLA-2-63:RR:NC:TA:351 I89531

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a “Water Hammock Lounger” from China.

Dear Ms. Young:

In your letter dated December 12, 2002, on behalf of Meijer Distribution you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a “Water Hammock Lounger,” item number 70743. It is a flotation mat used for sitting in a swimming pool. It is constructed of woven man-made fibers. The two ends are folded and sewn to create a sleeve for the insertion of the removable inflatable plastic tube. It measures approximately 50-1/2” x 26-5/16” when deflated.

The applicable subheading for the “Water Hammock Lounger” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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