The tariff classification of towable water sport equipment from China.

NY 891740 November 12, 1993 CLA-2-95:S:N:N8:224 891740 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Mr. J.M. Abrahams Phil Patterson, Inc. 1209 Harney Street, Suite 250 Omaha, NE 68102-1838 RE: The tariff classification of towable water sport equipment from China. Dear Mr. Abrahams: 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 : September 30, 1993, received by United States Customs on October 20, 1993 ON BEHALF OF : Sportsstuff, Inc. DESCRIPTION OF MERCHANDISE : The items are towable water sport articles composed of one or more polyvinyl chloride air float chambers covered by a woven man made fabric outer shell which provides attachment points for the towing and passenger grab handles. There are three units which vary mainly in size, capacity, towing action and price. The "Ski Pal" is a tube shaped towable measuring 54 inches when inflated. The "Ski Jet Buckaroo" is a raft shaped towable measuring 74 inches in length when inflated. The "Ski Chariot" is a chariot shaped multi person towable measuring 54 inches in length. 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