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N287203 N2 Ruling Active

The tariff classification of an inflatable paddle board set from Vietnam

Issued June 28, 2017 by U.S. Customs and Border Protection.

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N2 N287203 (June 28, 2017)

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

A photograph and description of the Lifetime Tidal Inflatable Stand Up Paddle Board (SUP) Set, Model 90802, were received with your inquiry. The item consists of an inflatable paddle board with textured deck and thruster fin setup for stability and drive. Also, included in the set is a 3-piece SUP paddle, inflation pump, patch kit and backpack. The board measures approximately 11’(L) x 33”(W) x 6”(H), contains PVC drop stitch construction and utilizes a sturdy air core. It is designed to be used in the sport of paddle boarding and is suitable for all ages and skill levels. All of the aforementioned items are packaged together for retail sale and are considered a set for tariff purposes. The inflatable paddle board imparts the essential character of the set.

CBP rationale

The applicable subheading for the Lifetime Tidal Inflatable Stand Up Paddle Board Set 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

N287203 June 28, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Samantha Gaglio Lifetime Products Inc. P.O. Box 160010 Freeport Center BLDG, D12 Clearfield, UT 84016 RE: The tariff classification of an inflatable paddle board set from Vietnam Dear Ms. Gaglio: In your letter dated June 13, 2017, you requested a tariff classification ruling. A photograph and description of the Lifetime Tidal Inflatable Stand Up Paddle Board (SUP) Set, Model 90802, were received with your inquiry. The item consists of an inflatable paddle board with textured deck and thruster fin setup for stability and drive. Also, included in the set is a 3-piece SUP paddle, inflation pump, patch kit and backpack. The board measures approximately 11’(L) x 33”(W) x 6”(H), contains PVC drop stitch construction and utilizes a sturdy air core. It is designed to be used in the sport of paddle boarding and is suitable for all ages and skill levels. All of the aforementioned items are packaged together for retail sale and are considered a set for tariff purposes. The inflatable paddle board imparts the essential character of the set. The applicable subheading for the Lifetime Tidal Inflatable Stand Up Paddle Board Set 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 https://hts.usitc.gov/current. 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 Associate Hershel Rosenfeld at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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