The tariff classifications of an inflatable raft from China

N247914 November 25, 2013 CLA-2-89:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8907.10.0000 Lorianne Aldinger, Senior Manager, Import Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classifications of an inflatable raft from China Dear Ms. Aldinger, In your letter dated November 8, 2013, you requested a tariff classification ruling. As per your request, the sample which you provided is being returned to your attention. The item being considered is an inflatable raft known as an “Atlantic Boat with Oars” (Item # 9032406). You state that the Atlantic Boat with Oars contains two (2) plastic oars, a nylon grab rope with built in grommets, durable oar locks and two (2) air chambers for extra safety. The item measures approximately 59 inches by 39 inches and is constructed of 90% polyvinyl chloride and 10% plastic. You indicate in your letter that the Atlantic Boat with Oars is intended to hold one person. However, the photograph on the retail packaging depicts one child and one adult in the Atlantic Boat. The applicable classification subheading for the “Atlantic Boat with Oars” (Item # 9032406) is 8907.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other floating structures … Inflatable rafts”. The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division