The tariff classification of certain aquatic recreational products from Canada.

NY F84500 March 29, 2000 CLA-2-95:RR:NC:2:224 F84500 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Debrah Stark Blaiklock (USA) Inc. 2412 10th Avenue Port Huron MI 48060 RE: The tariff classification of certain aquatic recreational products from Canada. Dear Ms. Stark: In your letter dated March 6, 2000, you requested a tariff classification ruling on behalf of Active Recreational Sales, North York, ON. One item, described as the H2O Mountain, is an inflatable object made of 1000 denier PVC designed to float on water. The H2O Mountain has climbing handles randomly placed on three sides presenting variable degrees of climbing difficulty in a recreational activity similar to a climbing wall. The fourth side acts as a slide into the water. The H2O Mountain comes in eight, 14 and 20-foot sizes. A second item, the H2O Trampoline, is an inflatable water trampoline. The article comes in 10, 15 and 20-foot sizes and is made of 30 ounce, 1000 denier PVC around a multi-section steel framework. The H2O Totter consists of an inflatable teeter totter-like device made of 1000 denier, 30 ounce PVC. Two to six people can climb on opposite ends of the totter device and rock back and forth, trying to avoid falling into the water. The applicable subheading for these recreational water inflatables will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), the provision for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The general rate of duty will be 4.2 percent ad valorem. Heading 9506, HTSUS, provides for, among other things, articles and equipment for gymnastics, athletics and other sports or outdoor games. The Explanatory Notes, the official interpretation of the HTSUS at the international level, state at EN 95.06 (B) that heading 9506 covers requisites for other sports and outdoor games, e.g…. (2) Water-skis, surf-boards, sailboards and other water-sport equipment, such as diving stages (platforms), chutes, divers' flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as "snorkels") for swimmers or divers. Although the Explanatory Notes contain a long list of articles that are classifiable in heading 9506, the inflatables subject of your inquiry are not specifically included, nor are they similar to the listed articles. The H2O Mountain, the H2O Trampoline and the H2O Totter are not requisite pieces of sports equipment within the scope of heading 9506. Specifically, they do not qualify for inclusion within the scope of the suggested subheading as other water-sport equipment. The suggested subheading, 9506.29.00, HTSUS, is intended to cover such water sport articles as water skis, surf boards, swim masks and flippers, breathing tubes and swim training devices. The subject inflatable articles are not used in the performance or achievement of such or similar athletic water activities or as water sport training devices. Consequently, the submitted merchandise is not classifiable in heading 9506 of the HTSUS. This ruling is being issued under the provisions of Section 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 Tom McKenna (212) 637-7011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division