N271140 N2 Ruling Active

The tariff classification of a diving board from China

Issued December 28, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The LDB is a swim diving board specifically designed to be mounted on a boat. It is constructed of heavy wall aluminum, stainless steel hardware and urethane spring components, which can accommodate jumpers weighing up to 250 pounds. The diving platform is rigid and does not flex. The spring action comes from the urethane spring, which can be adjusted to provide adequate tension for heavier jumpers by simply moving a pin. The LDB’s design harnesses the energy created by a person jumping on the diving platform to minimize the stress on the boat’s frame. The LDB has an adjustable hand-rail and a quick release pin which allows the diving platform to drop down along the side of the boat while docking or not in use.

CBP rationale

The applicable subheading for the “Lilly Pad Diving Board” 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.

Full text

N271140 December 28, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Nora Villarreal OEC Logistics, Inc. 555 Pierce Road, Suite 210 Itasca, IL 60143 RE: The tariff classification of a diving board from China Dear Ms. Villarreal: In your letter submitted December 2, 2015, you requested a tariff classification ruling on behalf of Lilly Pad LLC. Photographs and descriptive literature of the “Lilly Pad Diving Board” (LDB) were received with your inquiry. The LDB is a swim diving board specifically designed to be mounted on a boat. It is constructed of heavy wall aluminum, stainless steel hardware and urethane spring components, which can accommodate jumpers weighing up to 250 pounds. The diving platform is rigid and does not flex. The spring action comes from the urethane spring, which can be adjusted to provide adequate tension for heavier jumpers by simply moving a pin. The LDB’s design harnesses the energy created by a person jumping on the diving platform to minimize the stress on the boat’s frame. The LDB has an adjustable hand-rail and a quick release pin which allows the diving platform to drop down along the side of the boat while docking or not in use. The applicable subheading for the “Lilly Pad Diving Board” 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. 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 K. Kirschner Director National Commodity Specialist Division

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