G88695 G8 Ruling Active

The tariff classification of a beach mat from China.

Issued April 10, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The beach mat is composed of cellular polyvinyl chloride sheeting covered on one side with a plain knit textile fabric for mere reinforcement. The mat measures approximately 40 inches by 18 inches. The beach mat has textile piping around the perimeter. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the beach mat will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY G88695 April 10, 2001 CLA-2-39:RR:NC:SP:221 G88695 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy Five Broad Street New York, NY 10004 RE: The tariff classification of a beach mat from China. Dear Ms. Shira: In your letter dated March 15, 2001, on behalf of Warnaco (HK) Ltd., you requested a tariff classification ruling. A sample was provided with your letter. The beach mat is composed of cellular polyvinyl chloride sheeting covered on one side with a plain knit textile fabric for mere reinforcement. The mat measures approximately 40 inches by 18 inches. The beach mat has textile piping around the perimeter. As you requested, the sample is being returned. The applicable subheading for the beach mat will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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