The tariff classification of a beach mat with a pocket fromChina

NY 858456 December 21, 1990 CLA-2-46:S:N:N1:230 858456 CATEGORY: Classification TARIFF NO.: 4602.10.4000; 4602.10.5000; 9902.46.02 Ms. Jacqui Beckwith Trade Elements Limited Hong Kong & Macau Building, 13F 156 Connaught Road Central Central, Hong Kong RE: The tariff classification of a beach mat with a pocket from China Dear Ms. Beckwith: In your letter dated November 9, 1990, which was received in our office on December 3, 1990, you requested a tariff classification ruling. The ruling was requested on a plaited mat with a pocket to be used on the beach or on picnics. Photographs and diagrams were submitted. The mat is composed of interwoven straw. If not enough straw is available at the time of manufacture, willow may be used. The mat is trimmed with cotton fabric on the outer edges and down the middle. It measures 3 feet wide by 6 feet long. On one 18 inch by 12 inch corner a pocket composed of the same plaited material with an eight inch wide batik trim and with handles is attached. The pocket may be sewn on or attached by velcro. When the mat is folded the handles help to carry the mat and the pocket allows a few things to be carried with the mat. The applicable subheading for the beach mat made of willow will be 4602.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601, other, of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the beach mat made of straw will be 4602.10.5000, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601, other, other. The rate of duty will be 3 percent ad valorem. The duty for wicker products provided for in subheading 4602.10.4000, HTS, and in subheading 4602.10.5000, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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