The tariff classification of inflatable paddle boards from China

N264830 June 9, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080, 8414.20.0000 Mr. Paul Vroman 2660 20th St Port Huron, MI 48060 RE: The tariff classification of inflatable paddle boards from China Dear Mr. Vroman: In your letter dated May 14, 2015, you requested a tariff classification ruling on behalf of Motion Watersports. Photographs of the “Inflatable Stand-Up Paddle Board,” styles Zephyr and Vapor, were received with your inquiry. The inflatable paddle boards, which can be inflated to 20 psi, are constructed of a sturdy double-wall PVC with a top surface made of EVA to prevent slippage. When inflated, the Zephyr measures approximately 10’6” (L) x 30” (W) x 5” (D) and has a wider, more stable shape for less experienced riders whereas the Vapor has a more performance driven shape. They are designed to be used in the sport of paddle boarding in ocean surf as well as in lakes or rivers. The inflatable paddle boards are imported packaged together for retail sale with a plastic hand pump with hose and aperture and nylon bag. The inflatable paddle board imparts the essential character of the set. The applicable subheading for the “Inflatable Stand-Up Paddle Board” sets 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…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be Free. You also stated that on occasion the aforementioned items may be imported individually and you requested the classification of the items in such an instance. The classifications are as follows: The applicable subheading for the Zephyr and Vapor “Inflatable Stand-Up Paddle Boards,” when imported separately, will be 9506.29.0080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be Free. The applicable subheading for the air pump, when imported separately, will be 8414.20.0000, HTSUS, which provides for “Hand- or foot-operated air pumps.” The rate of duty will be 3.7 percent ad valorem. With regard to the nylon bag, additional information is necessary in order to determine the classification. Please provide a sample of the nylon bag. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division