N087107 N0 Ruling Active

The tariff classification of a 2 Pack of Swim Noodles from China

Issued December 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

A photograph of the 2 Pack of Swim Noodles, item number AK91927, was received with your inquiry. The swim noodle is a floating device designed for use by a child of 4 years of age and older, while under adult supervision. The product which is constructed of 100% polyethylene measures 48 inches in length with a diameter of approximately 2.4 inches.

CBP rationale

The applicable subheading for the 2 Pack of Swim Noodles 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

N087107 December 23, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Janet M. Halim Target Corporation 7000 Target Parkway N NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of a 2 Pack of Swim Noodles from China Dear Ms. Halim: In your letter dated December 4, 2009 you requested a tariff classification ruling. A photograph of the 2 Pack of Swim Noodles, item number AK91927, was received with your inquiry. The swim noodle is a floating device designed for use by a child of 4 years of age and older, while under adult supervision. The product which is constructed of 100% polyethylene measures 48 inches in length with a diameter of approximately 2.4 inches. The applicable subheading for the 2 Pack of Swim Noodles 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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