The tariff classification of Soft Swimmies, 3-D Swimmies and a Swim Ring from China

N302338 February 13, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080; 3926.90.7500 Mr. Michael McCullough Vandegrift Forwarding Co. Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of Soft Swimmies, 3-D Swimmies and a Swim Ring from China Dear Mr. McCullough: In your letter submitted December 17, 2018, you requested a tariff classification ruling on behalf of your client, SwimWays Corp. A sample of the SwimWays “Soft Swimmies” item 11084, “3-D Swimmies” item 29009 and “Swim Ring,” item 25388 were received with your inquiry. The first 2 items are sets of inflatable water arm bands that are designed for use by children ages 3 to 5 years of age, to provide buoyancy while enabling them to develop swimming skills. They are equipped with dual-inflation chambers and safety valves to enhance security. Item 11084 contains a soft fabric covering while item 29009 contains 3-D graphics in the Star Wars motif. The third item is a plastic inflatable swim ring with 3-D Disney Princess graphics. It consists of a heavy-duty vinyl for extra durability and is designed to be used by children ages 3 to 5 years of age. The applicable subheading for the “Soft Swimmies” item number 11084 and the “3-D Swimmies” item number 29009 will be 9506.20.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other." The rate of duty will be Free. The applicable subheading for the Swim Ring, item number 25388, will be 3926.90.7500, 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 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division