The tariff classification of a pool float from China

N045656 December 4, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a pool float from China Dear Ms. Aldinger: In your letter dated November 19, 2008, you requested a tariff classification ruling. The submitted sample is identified as a “Sunshade Baby Boat” (Item Number 9003746). It is intended to support young children in a pool. The float is oval-shaped and measures approximately 29” x 35”. The item is made of 100% woven man-made fabric over a collapsible metal frame and inflatable tubing. The center features nylon mesh construction through which the child’s legs can pass so that the child can sit in the float with his or her legs in the water. The item has an attached sunshade that measures approximately 18” high at its center. You state that it may be folded down or lifted to provide protection from the sun. The applicable subheading for the pool float will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division