I87034 I8 Ruling Active

The tariff classification of a pool float, a swim tube and a water-resistant radio, style 449-9-7930WM, from China.

Issued October 11, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.19.5035, 3926.90.7500

Headings: 3926, 8527

Product description

You are requesting the tariff classification on three items as follows: a 72 inch x 33 inch pool float, a 36 inch circular swim tube and an am/fm water resistant radio with built-in antenna. All three items are designated as style number 449-9-7930WM. The pool float and tube are constructed of heavy-gauge vinyl. The items would not be considered a set for the purposes of the HTS therefore each will be separately classified. The inflatable pool float and tube will be classified in Chapter 39 of the HTSUSA and the radio will be classified in Chapter 85 of the HTSUSA. The radio sample will be returned, as requested. Illustrations of the inflatable items were included, in lieu of samples.

CBP rationale

The applicable subheading for the inflatable pool float and swim tube of style 449-9-7930WM 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 applicable subheading for the water resistant radio portion of style 449-9-7930WM will be 8527.19.5035, Harmonized Tariff Schedule of the Unite States (HTS), which provides for reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting…other: other… other: FM only or AM/FM only.

Full text

NY I87034 October 11, 2002 CLA-2-39:RR:NC:2:224 I87034 CATEGORY: Classification TARIFF NO.: 3926.90.7500; 8527.19.5035 Ms. Jenny Davenport Wal ( Mart Stores, Inc. Mail Stop # 0410- L- 32 601 N. Walton Bentonville, AK 72716-0410 RE: The tariff classification of a pool float, a swim tube and a water-resistant radio, style 449-9-7930WM, from China. Dear Ms. Davenport: In your letter dated September 30, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on three items as follows: a 72 inch x 33 inch pool float, a 36 inch circular swim tube and an am/fm water resistant radio with built-in antenna. All three items are designated as style number 449-9-7930WM. The pool float and tube are constructed of heavy-gauge vinyl. The items would not be considered a set for the purposes of the HTS therefore each will be separately classified. The inflatable pool float and tube will be classified in Chapter 39 of the HTSUSA and the radio will be classified in Chapter 85 of the HTSUSA. The radio sample will be returned, as requested. Illustrations of the inflatable items were included, in lieu of samples. The applicable subheading for the inflatable pool float and swim tube of style 449-9-7930WM 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. The applicable subheading for the water resistant radio portion of style 449-9-7930WM will be 8527.19.5035, Harmonized Tariff Schedule of the Unite States (HTS), which provides for reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting…other: other… other: FM only or AM/FM only. The rate of duty will be 3 % 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

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