K81437 K8 Ruling Active

The tariff classification of a beach mat from China.

Issued December 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is made of an exterior surface of terry cloth fabric and one of woven polyester fabric. Housed into the article edges is a spring-type metal tubing which allows the article to pop open by itself and be used as a beach mat. The article features an open pocket on one side which houses an inflatable plastic air pillow. When not in use it is coiled into a flat disc shape and stored in a mesh fabric and nylon woven fabric zipper closure bag.

CBP rationale

The applicable subheading for the beach mat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY K81437 December 2, 2003 CLA-2-63:RR:NC:TA:351 K81437 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Tony Collini John S. Connor, Inc. 401 East Pratt Street, Suite 700 Baltimore, MD 21202 RE: The tariff classification of a beach mat from China. Dear Mr. Collini: In your letter dated November 6, 2003, on behalf of 180s LLC you requested a tariff classification ruling. The sample submitted is a beach mat. It is made of an exterior surface of terry cloth fabric and one of woven polyester fabric. Housed into the article edges is a spring-type metal tubing which allows the article to pop open by itself and be used as a beach mat. The article features an open pocket on one side which houses an inflatable plastic air pillow. When not in use it is coiled into a flat disc shape and stored in a mesh fabric and nylon woven fabric zipper closure bag. The applicable subheading for the beach mat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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