The tariff classification of a folding beach mat with frame in bag from China.

NY G88816 April 16, 2001 CLA-2-63:RR:NC:N3:351 G88816 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Elizabeth Hodur Classification Supervisor Warnaco, Inc. 149 Madison Ave. New York, NY 10016 RE: The tariff classification of a folding beach mat with frame in bag from China. Dear Ms. Hodur: In your letter dated December 21, 2000, which was received in or office on March 30, 2001, you requested a ruling on tariff classification. You submitted a sample of the item. It is a folding mat of 100% polyester knit terry with a 4½” 100% nylon trim around the circumference. It has a metal frame sewn into the edge, which allows it to open into an oval approximately 6’ x 5’. It has a padded area, which can serve as a pillow. The frame folds into a circle of approximately 2’ which allows it to be slipped into a zippered carrying case of matching terry and mesh. The bag has a pocket and carrying handles. The mat and bag are considered a composite good given its essential character by the mat. The applicable subheading for this product will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles, other. The general rate of duty will be seven 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