The tariff classification of bow bumper and boat covers from Sri Lanka.

NY H81179 May 17, 2001 CLA-2-63:RR:NC:N3:351 H81179 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Peter K. Schlesinger Atlantic Customs Brokers, Inc. 151 East Street New Haven, CT 06511 RE: The tariff classification of bow bumper and boat covers from Sri Lanka. Dear Mr. Schlesinger: In your letter dated January 11, 2001, you requested a ruling on behalf of North Cloth of Milford, CT, on tariff classification. You submitted three samples. The first is a bow bumper. It is a 420 denier nylon oxford cloth tube approximately six inches across and five feet long, filled with ¾” of EVA foam. It has pieces of stretch cords (what your letter calls “shock cords”) to cover mast lines and hardware of a boat. The second sample is a Laser Cover (top and bottom). It is used to cover a sailboat during transportation and storage. It is constructed of EVA foam, polyester coated fabric, a nylon-coated shock cord (to tighten around the boat and make the cover form fitting), and plastic release clips. The third sample, Optimist Cover, is essentially the same. The applicable subheading for all of these products 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