The tariff classification of a combination bag/beach mat from Taiwan or China.

NY G86128 January 24, 2001 CLA-2-63:RR:NC:TA:351 G86128 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of a combination bag/beach mat from Taiwan or China. Dear Mr. Awana: In your letter dated December 12, 2000, on behalf of G & A Trading Corporation, you requested a tariff classification ruling. The sample submitted is a combination bag/beach mat. It is made of two textile fabric panels constructed of nylon woven fabric which has been coated, covered or laminated with a layer of PVC material on the interior side. The two panels are sewn together with a foam filling. When not in use as a mat the article can be folded over in half and secured by a textile zipper closure on each side extending upward nearly two-fifths from the midsection. The remaining ends are folded inwards forming a bag-type item. It features two textile web carry straps. An eight-inch wide flap with a metal snap closure further secures it. This flap features a zippered pocket. The applicable subheading for the combination bag/beach mat will be 6307.90.9989, 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 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division