N275159 N2 Ruling Active

The tariff classification of inflatable articles from China.

Issued June 2, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

Descriptive and illustrative literature were provided. Item number 4450 is the “Inflatable Salad Bar Buffet.” The item is constructed of 100% polyvinyl-chloride (PVC), is white in color, and measures 51 inches in length by 21 inches width by 5 inches in height. Once inflated, the item is filled with ice. The item is used indoors and outdoors to keep food and drinks chilled and fresh. This item is lightweight and portable, collapses easily for storage and can be used all year long. Item number 4832 is the “Gingham Design Inflatable Salad Bar Buffet.” The item is constructed of 100% polyvinyl-chloride (PVC), has a red and white picnic pattern, and measures 50.5 inches in length by 23 inches in width by 4.5 inches in height. The item is used indoors and outdoors to keep food and drinks chilled and fresh. This item is lightweight and portable, collapses easily for storage and can be used all year long.

CBP rationale

The applicable subheading for the item numbers 4450 and 4832 will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.

Full text

N275159 June 2, 2016 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 R.A. Huff Customs Service ETNA Products Co., Inc. 99 Madison Avenue, 11th Floor New York, NY 10016 RE: The tariff classification of inflatable articles from China. Dear R.A. Huff: In your letter dated April 18, 2016, you requested a tariff classification ruling. Descriptive and illustrative literature were provided. Item number 4450 is the “Inflatable Salad Bar Buffet.” The item is constructed of 100% polyvinyl-chloride (PVC), is white in color, and measures 51 inches in length by 21 inches width by 5 inches in height. Once inflated, the item is filled with ice. The item is used indoors and outdoors to keep food and drinks chilled and fresh. This item is lightweight and portable, collapses easily for storage and can be used all year long. Item number 4832 is the “Gingham Design Inflatable Salad Bar Buffet.” The item is constructed of 100% polyvinyl-chloride (PVC), has a red and white picnic pattern, and measures 50.5 inches in length by 23 inches in width by 4.5 inches in height. The item is used indoors and outdoors to keep food and drinks chilled and fresh. This item is lightweight and portable, collapses easily for storage and can be used all year long. The applicable subheading for the item numbers 4450 and 4832 will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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 Neil H. Levy at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division

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