The tariff classification of three inflatable baby floats from China.
Issued October 11, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
, your client. You are requesting the tariff classification on three baby floats, styles 58577, 59574 and 56570. The baby floats are constructed of plastic and are fully inflatable articles. The floats allow a young baby to sit in water, while an adult is standing next to him/her. Although, one of the floats (style 56570) has attached toys for the amusement of a child, the primary function of this float, as well as the other two, is that of a child safe water device. The three baby floats will be classified in chapter 39 of the HTSUSA as other inflatable articles. The samples will be returned, as requested by your office.
CBP rationale
The applicable subheading for the three baby floats, styles 58577, 59574 and 56570, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other: pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
Full text
NY I86996 October 11, 2002 CLA-2-39:RR:NC:2:224 I86996 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Ned H. Marsha Sharretts, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: The tariff classification of three inflatable baby floats from China. Dear Mr. Marsha: In your letter dated October 1, 2002, you requested a tariff classification ruling, on behalf of Intex Recreation Corp., your client. You are requesting the tariff classification on three baby floats, styles 58577, 59574 and 56570. The baby floats are constructed of plastic and are fully inflatable articles. The floats allow a young baby to sit in water, while an adult is standing next to him/her. Although, one of the floats (style 56570) has attached toys for the amusement of a child, the primary function of this float, as well as the other two, is that of a child safe water device. The three baby floats will be classified in chapter 39 of the HTSUSA as other inflatable articles. The samples will be returned, as requested by your office. The applicable subheading for the three baby floats, styles 58577, 59574 and 56570, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other: pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of five air mattresses from South Korea.
The tariff classification of inflatable cushions/pads and a textile cover from the United Kingdom.
The tariff classification of a pneumatic pressure redistribution device from China.
The tariff classification of a plastic inflatable noodle from China.
The tariff classification of an inflatable neck pillow from China.
The tariff classification of three inflatable articles from China.
The tariff classification of an inflatable pool float from China.
The eligibility of plastic dunnage bags for preferential treatment under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA).
The tariff classification of inflatable pool floats from China.
The tariff classification of inflatable swim rings from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →