N089418 N0 Ruling Active

The tariff classification of two towable water sports articles from China

Issued January 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The first product is the wedge-shaped Sea Doo Towable Torque Three, item number SD05048, which measures 80” in length and 81” in width when inflated. It is designed with a heavy gauge PVC bladder and is covered with a woven man-made fabric outer shell. It is constructed with both front and rear tow points and can accommodate three people, either sitting or kneeling, depending on the towing position. The three riders holds onto the 12 grab handles to keep from falling off while being towed by a motorized boat at varying speed intervals. The second item is the Sea Doo Towable O2O, item number SD05056, which is similar to the Torque Three with its heavy gauge PVC bladder and woven fabric outer shell but provides more enclosure for the riders. The O2O measures 68” in length and 67” in width when inflated and features a cock-pit style seating configuration for two people with four grab handles.

CBP rationale

The applicable subheading for the Sea Doo Towable Torque Three and O2O 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

N089418 January 15, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Mr. Jarvis Tsai Sport Dimension Inc. 2860 California Street Torrance, CA 90503 RE: The tariff classification of two towable water sports articles from China Dear Mr. Tsai: In your letter dated December 29, 2009 you requested a tariff classification ruling. Photographs of two water sport items, both designed to be towed by boats and used in the recreational activity of water tubing, were received with your inquiry. The first product is the wedge-shaped Sea Doo Towable Torque Three, item number SD05048, which measures 80” in length and 81” in width when inflated. It is designed with a heavy gauge PVC bladder and is covered with a woven man-made fabric outer shell. It is constructed with both front and rear tow points and can accommodate three people, either sitting or kneeling, depending on the towing position. The three riders holds onto the 12 grab handles to keep from falling off while being towed by a motorized boat at varying speed intervals. The second item is the Sea Doo Towable O2O, item number SD05056, which is similar to the Torque Three with its heavy gauge PVC bladder and woven fabric outer shell but provides more enclosure for the riders. The O2O measures 68” in length and 67” in width when inflated and features a cock-pit style seating configuration for two people with four grab handles. The applicable subheading for the Sea Doo Towable Torque Three and O2O 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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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