CLA-2-95:S:N:N8:224 893751
Ms. Linda Brown
D. J. Powers Co., Inc.
P.O.Box 9239
35 Barnard Street
Savannah, GA 31412-9239
RE: The tariff classification of a "Viper" water sport tube from Taiwan.
Dear Ms. Brown:
This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
DATE OF INQUIRY : January 3, 1994
ON BEHALF OF : Wellington Leisure Products, Inc.
DESCRIPTION OF
MERCHANDISE : The submitted sample is a towable
water sport article composed of
a wedge shaped polyvinyl chloride
tube covered by a woven fabric outer
shell with a nylon towing bridle
and two grab handles.
HTS PROVISION : Other water sport equipment
HTS SUBHEADING : 9506.29.0040
RATE OF DUTY : 4.64 percent ad valorem
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