The tariff classification of a "Viper" water sport tube from Taiwan.

NY 893751 January 28, 1993 CLA-2-95:S:N:N8:224 893751 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Ms. Linda Brown D. J. Powers Co., Inc. P.O.Box 9239 35 Barnard Street Savannah, GA 31412-9239 RE: The tariff classification of a "Viper" water sport tube from Taiwan. Dear Ms. Brown: 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 : January 3, 1994 ON BEHALF OF : Wellington Leisure Products, Inc. DESCRIPTION OF MERCHANDISE : The submitted sample is a towable water sport article composed of a wedge shaped polyvinyl chloride tube covered by a woven fabric outer shell with a nylon towing bridle and two grab handles. HTS PROVISION : Other water sport equipment HTS SUBHEADING : 9506.29.0040 RATE OF DUTY : 4.64 percent ad valorem 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