The tariff classification of a plastic self-inflating life preserver from China.
Issued June 12, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
L. The item in question is described as “OneUp,” a portable, self-inflating, reusable life preserver. The “OneUp” is made up of the following: a life preserver float made wholly of thermoplastic polyurethane (TPU), a CO2 cartridge, and a dissolving salt pod, spring, driver and indicator inside a plastic body. This is all housed within a carrying sheath. When “OneUp” encounters water, the salt pod dissolves releasing a spring to activate the CO2 cartridge, which in turn inflates the life preserver float.
CBP rationale
The applicable subheading for the “OneUp” plastic self-inflating life preserver will be 3926.90.7500, Harmonized Tariff Schedule of the United States (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.
Full text
N297532 June 12, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Michael Mattson Superior Brokerage Services, Inc. 1700 Wynne Avenue Saint Paul, MN 55108 RE: The tariff classification of a plastic self-inflating life preserver from China. Dear Mr. Mattson: In your letter dated May 30, 2018, you requested a tariff classification ruling on behalf of your client Leonar Creations S.L. The item in question is described as “OneUp,” a portable, self-inflating, reusable life preserver. The “OneUp” is made up of the following: a life preserver float made wholly of thermoplastic polyurethane (TPU), a CO2 cartridge, and a dissolving salt pod, spring, driver and indicator inside a plastic body. This is all housed within a carrying sheath. When “OneUp” encounters water, the salt pod dissolves releasing a spring to activate the CO2 cartridge, which in turn inflates the life preserver float. The applicable subheading for the “OneUp” plastic self-inflating life preserver will be 3926.90.7500, Harmonized Tariff Schedule of the United States (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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