The tariff classification of "Yoga Mat" from Malaysia.

NY 869464 DEC 24 1991 CLA-2-63:S:N:N3G:345 869464 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Ms. Judi Thompson President From The Yoya Studio 1897 Garden Ave Eugene, Oregon 97403 RE: The tariff classification of "Yoga Mat" from Malaysia. Dear Ms Thompson: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : November 11, 1991 DESCRIPTION OF MERCHANDISE : The sample swatches and descriptive literature were submitted for a "Yoga Mat". It is composed of foam rubber covered with silk, wool and cotton woven fabric. HTS PROVISION : Other made up articles...Other, other, other. HTS SUBHEADING : 6307.90.9490. As of January 1, 1992, 6307.90.9480. RATE OF DUTY : 7 percent ad valorem DUTY CONCESSION : Articles classifiable under subheading 6307.90.9490 and 6307.90.9480, HTS, which are products of Malaysia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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