CLA-2-63:S:N:N6:345 812445

Mr. Rade Aracki
Trade Ambassador
5655 S.W. 100 Ave.
Cooper City, FL 33328

RE: The tariff classification of a "Super Float Mat" from Hong Kong.

Dear Mr. Aracki:

In your letter dated July 5, 1995 you requested a tariff classification ruling.

The sample submitted is a "Super Float Mat", item number JB- SFMAT, made of 78 percent nylon/22 percent Spandex woven fabric. Between the fabric is a thin foam padding. It measures 72" x 34.5". The article is used to swim on. The sample is being returned as requested.

The applicable subheading for the "Super Float Mat" will be 6307.90.9989, 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