The tariff classification of a straw beach mat from China

NY H87764 February 28, 2002 CLA-2-46:RR:NC:2:230 H87764 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Karen Kuza The Marmaxx Group Att: Imports Rt. X4S 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a straw beach mat from China Dear Ms. Kuza: In your letter dated February 13, 2002 you requested a tariff classification ruling. The ruling was requested on a beach mat to be imported by Marshalls of Ma, Inc. A sample was submitted which will be returned to you as you requested. The sample consists of a flat mat made of parallel strands of straw bound together with thread. The straw has the appearance of seagrass. The mat measures approximately 34 inches wide and 71 inches long and is composed of three panels sewn together. A border of textile trim surrounds the outside of the mat and the inside edges of the three panels. A double pocket, two handles and two straps of textile are sewn to the back of the mat at one corner. The mat is designed to be folded up so that the pockets remain on the outside. The mat is then able to be tied together with the straps and carried by the handles. The applicable subheading for the straw beach mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials, of vegetable materials, other, other, other. The rate of duty will be 2.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division