A82478 A8 Ruling Active

The tariff classification of a Sea World Shamu inflatable baby seat from China.

Issued April 22, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

The submitted photograph depicts the baby seat, item, #1016, as an inflatable pool float. It appears that the baby seat is constructed of vinyl material and features a seat in the center of an air inflated tube for the baby to sit in. This item has two separate air chambers with a back support attached to the inner chamber. It depicts the Sea World logo as well as colorful pictures of Shamu and other sea life.

Full text

NY A82478 April 22, 1996 CLA-2-39:RR:NC:FC 233 A82478 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Patricia Aaront The Toy Group Inc. 1 Hampton Street Westhampton Beach, NY 11978 RE: The tariff classification of a Sea World Shamu inflatable baby seat from China. Dear Ms. Aaront: In your letter dated April 8, 1996, you requested a tariff classification ruling. The submitted photograph depicts the baby seat, item, #1016, as an inflatable pool float. It appears that the baby seat is constructed of vinyl material and features a seat in the center of an air inflated tube for the baby to sit in. This item has two separate air chambers with a back support attached to the inner chamber. It depicts the Sea World logo as well as colorful pictures of Shamu and other sea life. The applicable subheading for the Sea World inflatable baby seat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other articles of plastics and articles of other material of headings 3901 to 3914: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 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 this 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 Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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