The tariff classification of an inflatable single beverage holder made of PVC plastic from China.
Issued October 5, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
The item in question is described as a “beverage boat,” Walgreens Item Code (WIC) 967988. This product is described as an inflatable single beverage holder made of PVC plastic. It is marketed as a beverage boat used for holding drinks in the water at pool parties. WIC 967988 comes in two styles, one is a unicorn and the other a donut. Each style is packaged as a 2-pack, which includes two inflatable beverage boats of the same size, color, and design. In your request, you have suggested that these items are correctly classified in subheading 3924.90.5650, which provides for household articles of plastic. However,
CBP rationale
drinks in the water at pool parties. WIC 967988 comes in two styles, one is a unicorn and the other a donut. Each style is packaged as a 2-pack, which includes two inflatable beverage boats of the same size, color, and design. In your request, you have suggested that these items are correctly classified in subheading 3924.90.5650, which provides for household articles of plastic. However, we disagree that these items are correctly classified in the subheading that you have proposed. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The instant items are not of a class or kind of merchandise that are similar to the exemplars listed in the ENs for heading 3924, but are of a class or kind of merchandise that have a more general use in any recreational body of water such as a pool, lake, or shallow beach waters. The applicable subheading for WIC 967988 will be 3926.90.7500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 4.2 percent 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 https://hts.usitc.gov/current.
Full text
N290686 October 5, 2017 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS # 3163 Deerfield, IL 60015 RE: The tariff classification of an inflatable single beverage holder made of PVC plastic from China. Dear Mr. Vu: In your letter dated September 28, 2017, on behalf of Walgreens, you requested a tariff classification ruling. The item in question is described as a “beverage boat,” Walgreens Item Code (WIC) 967988. This product is described as an inflatable single beverage holder made of PVC plastic. It is marketed as a beverage boat used for holding drinks in the water at pool parties. WIC 967988 comes in two styles, one is a unicorn and the other a donut. Each style is packaged as a 2-pack, which includes two inflatable beverage boats of the same size, color, and design. In your request, you have suggested that these items are correctly classified in subheading 3924.90.5650, which provides for household articles of plastic. However, we disagree that these items are correctly classified in the subheading that you have proposed. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The instant items are not of a class or kind of merchandise that are similar to the exemplars listed in the ENs for heading 3924, but are of a class or kind of merchandise that have a more general use in any recreational body of water such as a pool, lake, or shallow beach waters. The applicable subheading for WIC 967988 will be 3926.90.7500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 4.2 percent 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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