CLA-2-95:RR:NC:2:224 A89007

Susan McCabe

The Hipage Company, Inc.

227 E. Plume Street

Norfolk VA 23510

RE: The tariff classification of a belt system from Taiwan.

Dear Ms McCabe:

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 : November 8, 1996

ON BEHALF OF : Swimways Corp.

DESCRIPTION OF

MERCHANDISE : Belts made of 30% nylon and 70% rubber which constitute a shock strap belt system used in towable sport watercraft as knee belts to hold rider.

HTS PROVISION : Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories: Other.

HTS SUBHEADING : 9506.29.0040

RATE OF DUTY : 2.8 percent ad valorem

A copy of this 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 Tom McKenna at 212-466-5475

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division