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The tariff classification of inflatable lights from China
Issued January 30, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N198834 (January 30, 2012)
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
Item #K288 is a set of three inflatable lights composed of polyvinyl chloride (PVC) plastic sheeting. The lights are packaged together in a cardboard retail box and are marketed for use in a swimming pool or spa. The lights are in the shape of a star, a crescent and a cube. Each light has a valve stem on one side to inflate and seal the item, and a chamber in the center to hold the color changing LED light. The LED light, which is powered by button cell batteries, provides little illumination to the surrounding area, and serves primarily to light up the inflatable object itself. As you requested, the sample will be returned.
CBP rationale
The applicable subheading for the inflatable lights will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
Full text
N198834 January 30, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of inflatable lights from China Dear Mr. Morse: In your letter dated December 9, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling. A sample was provided with your letter. Item #K288 is a set of three inflatable lights composed of polyvinyl chloride (PVC) plastic sheeting. The lights are packaged together in a cardboard retail box and are marketed for use in a swimming pool or spa. The lights are in the shape of a star, a crescent and a cube. Each light has a valve stem on one side to inflate and seal the item, and a chamber in the center to hold the color changing LED light. The LED light, which is powered by button cell batteries, provides little illumination to the surrounding area, and serves primarily to light up the inflatable object itself. As you requested, the sample will be returned. The applicable subheading for the inflatable lights will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
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