I83843 I8 Ruling Active

The tariff classification of two inflatable tubes, the Orbiter and the Viper, from China.

Issued July 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0040

Headings: 9506

Product description

, your client. You are requesting the tariff classification on two styles of inflatable tubes. The inflatable tubes are available in two styles called the Orbiter and the Viper and are made of polyvinyl chloride. The inflatable tubes are made of a heavy-duty construction for towing, when attached to the back of a speedboat. The Orbiter style is a 34 gauge plastic, while the Viper is constructed of a 26 gauge plastic. You have enclosed a sample of the Orbiter style that is round in shape. The Viper style is triangular in shape, however the function of the product is the same. The two styles will be classified in Chapter 95 of the HTSUSA as water-sport equipment, other. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the two inflatable tubes, style Orbiter and style Viper, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.

Full text

NY I83843 July 16, 2002 CLA-2-95:RR:NC:2:224 I83843 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of two inflatable tubes, the Orbiter and the Viper, from China. Dear Mr. Ralston: In your letter dated June 21, 2002, you requested a tariff classification ruling, on behalf of H 20 Recreation Inc., your client. You are requesting the tariff classification on two styles of inflatable tubes. The inflatable tubes are available in two styles called the Orbiter and the Viper and are made of polyvinyl chloride. The inflatable tubes are made of a heavy-duty construction for towing, when attached to the back of a speedboat. The Orbiter style is a 34 gauge plastic, while the Viper is constructed of a 26 gauge plastic. You have enclosed a sample of the Orbiter style that is round in shape. The Viper style is triangular in shape, however the function of the product is the same. The two styles will be classified in Chapter 95 of the HTSUSA as water-sport equipment, other. The sample will be returned, as requested by your office. The applicable subheading for the two inflatable tubes, style Orbiter and style Viper, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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