A88453 A8 Ruling Active

The tariff classification of inflatable arm bands and inflatable baby boats from China.

Issued October 24, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0040, 3926.90.7500

Headings: 9506, 3926

Product description

You are requesting the tariff classification of three types of inflatable products. The first item is described as inflatable arm bands, item numbers 82644, 82645, 82647, and 82648 (the different item numbers represent the four printed designs on the armbands). They are made of plastic, and are used as swimming aids by small children. The second and third items are two different styles of inflatable baby boats, used as water floats for small children. These baby boats are made of plastic, and measure 32" x 22" and 27" x 18", respectively.

CBP rationale

The applicable subheading for the inflatable arm bands will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise,. The applicable subheading for the two inflatable baby boats will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics.

Full text

NY A88453 October 24, 1996 CLA-2-95:RR:NC:2:224 A88453 CATEGORY: Classification TARIFF NO.: 9506.29.0040; 3926.90.7500 Karen Quintana New Wave Transport (USA), Inc. 2417 E. Carson Street Long Beach, CA 90810 RE: The tariff classification of inflatable arm bands and inflatable baby boats from China. Dear Ms. Quintana: In your letter dated September 27, 1996, you requested a tariff classification ruling, on behalf of China Creations, Inc, your client. You are requesting the tariff classification of three types of inflatable products. The first item is described as inflatable arm bands, item numbers 82644, 82645, 82647, and 82648 (the different item numbers represent the four printed designs on the armbands). They are made of plastic, and are used as swimming aids by small children. The second and third items are two different styles of inflatable baby boats, used as water floats for small children. These baby boats are made of plastic, and measure 32" x 22" and 27" x 18", respectively. The applicable subheading for the inflatable arm bands will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise,...and parts and accessories thereof: Water skis, surf boards...and other water-sport equipment; parts and accessories thereof: Other...Other". The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the two inflatable baby boats will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics... (con.): 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 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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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