The tariff classification of a "beach bag" from Mexico.

NY 858533 DEC 19 1990 CLA-2-63:S:N:N3G:345 858533 CATEGORY: Classification TARIFF NO.: 6307.90.9590 Mr. Don E. Scott, Jr. Great Threads, Inc. 203 Adams Street Post Office Box 1565 Burlington, North Carolina 27215 RE: The tariff classification of a "beach bag" from Mexico. Dear Mr. Scott: In your letter dated November 20, 1990, you requested a tariff classification ruling. The sample submitted is a combination beach bag/mat which possesses an exterior surface of 100 percent woven acrylic fabric and interior surface of 100 percent cotton terry cloth fabric. When spread open, the article measures approximately 61 inches long by 27 1/2 inches wide. It is then folded over in half, with the woven acrylic surface on the outside. It is then secured by a textile zipper closure on each side extending upwards nearly halfway from its midsection. The remaining flap portions are then folded inwards forming a bag-type item which is carried by woven textile carrying strap handles. The sample is being returned as requested. The applicable subheading for the "beach bag" will be 6307.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9590, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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