The tariff classification of a radio controlled plastic snack and beverage float from China
Issued July 24, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3, GRI 3(b)
Product description
The submitted sample is identified as a Radio Controlled Snack Float. This item consists of a float and a 27 MHZ remote control. The float has a plastic shell with an inner body made of polystyrene (PS) plastic foam material. The top surface of the float has a plastic snack bowl in the center, which is surrounded by five cup holders. The top section of each of the cup holders are part of the same molded plastic piece that forms the plastic shell of the float. The interior bottom section of each cup holder is made of the same plastic foam material that makes up the inner body of the float. The snack bowl can be removed by twisting. Underneath the bowl is an internal compartment that is designed to house six D-cell batteries, which are not included. The remote control is designed to be powered by a 9-V battery, which is not included. The float is powered by two electric motors and measures approximately 16.5 inches in length and 8.75 inches in height. This item is marketed for the purpose of serving snacks and beverages in a swimming pool. As you requested, the sample will be returned to you. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation GRI 3. The remote control device allows a user to operate the float from a distance. It is the float that actually holds the snacks and beverages that are being served in the pool. Therefore, it is the opinion of this office that the float provides this item with the essential character within the meaning of GRI 3(b). However, the float is a composite good within the meaning of GRI 3. Although it contains two motors, the float can hold snacks and beverages above water even when the motors are powered off. Therefore, it is the opinion of this office that the plastic shell, which includes the plastic bowl and plastic cup holders, provides the float with the essential character within the meaning of GRI 3(b).
Full text
N031704 July 24, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Roman Klimenko UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of a radio controlled plastic snack and beverage float from China Dear Mr. Klimenko: In your letter dated June 16, 2008, on behalf of Excalibur Electronics, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Radio Controlled Snack Float. This item consists of a float and a 27 MHZ remote control. The float has a plastic shell with an inner body made of polystyrene (PS) plastic foam material. The top surface of the float has a plastic snack bowl in the center, which is surrounded by five cup holders. The top section of each of the cup holders are part of the same molded plastic piece that forms the plastic shell of the float. The interior bottom section of each cup holder is made of the same plastic foam material that makes up the inner body of the float. The snack bowl can be removed by twisting. Underneath the bowl is an internal compartment that is designed to house six D-cell batteries, which are not included. The remote control is designed to be powered by a 9-V battery, which is not included. The float is powered by two electric motors and measures approximately 16.5 inches in length and 8.75 inches in height. This item is marketed for the purpose of serving snacks and beverages in a swimming pool. As you requested, the sample will be returned to you. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation GRI 3. The remote control device allows a user to operate the float from a distance. It is the float that actually holds the snacks and beverages that are being served in the pool. Therefore, it is the opinion of this office that the float provides this item with the essential character within the meaning of GRI 3(b). However, the float is a composite good within the meaning of GRI 3. Although it contains two motors, the float can hold snacks and beverages above water even when the motors are powered off. Therefore, it is the opinion of this office that the plastic shell, which includes the plastic bowl and plastic cup holders, provides the float with the essential character within the meaning of GRI 3(b). The applicable subheading for the Radio Controlled Snack Float will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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