N045655 N0 Ruling Active

The tariff classification of the "Hydro-Disc" and "Hydro-Board" from China

Issued December 11, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The “Hydro-Disc” is approximately 18” in diameter and ¾” thick. The “Hydro-Board” is similar in appearance to a skateboard and measures 25 ½” in length, 6 ½” in width at its narrowest point, 10 ½” at its widest point and 1 ½” thick. Each is constructed of 100% EVA foam, engraved with a skull design on one side to provide traction and are available in orange, blue and green. Both items, intended for use in a pool or ocean water, allow a child to perform various underwater stunts or tricks. The samples will be returned as requested.

CBP rationale

The applicable subheading for the “Hydro-Disc” and “Hydro-Board” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, Other.

Full text

N045655 December 11, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Hydro-Disc” and “Hydro-Board” from China Dear Ms. Aldinger: In your letter dated November 19, 2008, you requested a tariff classification ruling. A sample of the “Hydro-Disc,” item #9003744, and the “Hydro-Board,” item #9003743, were received with your inquiry. The “Hydro-Disc” is approximately 18” in diameter and ¾” thick. The “Hydro-Board” is similar in appearance to a skateboard and measures 25 ½” in length, 6 ½” in width at its narrowest point, 10 ½” at its widest point and 1 ½” thick. Each is constructed of 100% EVA foam, engraved with a skull design on one side to provide traction and are available in orange, blue and green. Both items, intended for use in a pool or ocean water, allow a child to perform various underwater stunts or tricks. The samples will be returned as requested. The applicable subheading for the “Hydro-Disc” and “Hydro-Board” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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