The tariff classification of a weight sack outer cover, a weight sack inner bladder, a bow sling and a bow pad cover from China.

NY G88035 April 12, 2001 CLA-2-39:RR:NC:SP:221 G88035 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 5609.00.3000; 6307.90.9989 Mr. David C. Frey Clincher Gloves 3945 South Wasatch Boulevard Suite 239 Salt Lake City, UT 84124 RE: The tariff classification of a weight sack outer cover, a weight sack inner bladder, a bow sling and a bow pad cover from China. Dear Mr. Frey: In your letter dated March 5, 2001, on behalf of Joystick, you requested a tariff classification ruling. Four samples were provided with your letter. The weight sack outer cover is composed of textile fabric heavily coated on both sides with polyvinyl chloride plastic that is visible to the naked eye other than by mere change of color. This construction is considered to be of plastics for tariff classification purposes. This product is used on runabout and ski boats in the marine industry during the sport of wake boarding and water skiing for the purpose of covering and protecting the weight sack inner bladder. The weight sack inner bladder is composed of polyvinyl chloride plastic sheeting. The bladder measures approximately 54 inches in length and 18 inches in diameter. It is used on runabout and ski boats during the sport of wake boarding and water skiing for the purpose of containing water to weigh down the boat to produce a larger wake. The bow sling is composed of loosely twisted cords of man-made textile fibers sheathed in a woven textile webbing. The sling measures approximately 1 ¾ inches in width and 12 ½ feet in total length, with the ends sewn together to form a loop. This product is used on runabout and ski boats for the purpose of protecting the steel cable, straps and buckles. The bow pad cover is a sheath-like product measuring approximately 45 inches by 6 inches. The cover is composed of a woven man-made textile fabric, and is open on both ends, with elastic around the openings. It is used to protect an inner foam tube. The applicable subheading for the weight sack outer cover and the weight sack inner bladder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the bow pad cover will be 6307.90.9989, HTS, which provides for other made up articles (of textile materials), other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the bow sling will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers. The rate of duty will be 5.8 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division