The tariff classification of pool floats from China.

N305655 August 29, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9506.29.0080 Ms. Gayle E. Meagher Charles M. Schayer & Co.3839 Newport Street Denver, CO 80207 RE: The tariff classification of pool floats from China. Dear Ms. Meagher: In your letter dated July 30, 2019, you requested a tariff classification ruling on behalf of your client Kwik Tek, Inc. Samples were provided for the standard saddle and noodle and will be returned separately. The articles at issue are flotation devices described as saddles, noodles, and lounges. They are all under the AIRHEAD® Sun Comfort® brand. The saddles come in a deluxe and standard version, with the deluxe being 1.5 inches thicker. The saddles, noodles, and lounges all have different style numbers dependent on the color of the float. The colors are listed as lime swirl, raspberry swirl, and sapphire swirl. The submitted documentation indicates they are all constructed with EcoCell foam, which is considered to be a plastic. These floats are all solid foam and are not inflatable. In your request, you proposed that all of these articles should be classified under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS). We agree on the noodle as it is a swimming aid that is principally designed to provide buoyancy while developing swimming skills. We disagree on the saddles and lounges as they are not swimming aids and thus, would not be classified under heading 9506, but rather by their constituent material. The AIRHEAD® Sun Comfort® saddles and lounges would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the AIRHEAD® Sun Comfort® noodles will be 9506.29.0080, HTSUS, which provides for “[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: [w]ater skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: [o]ther: [o]ther.” The general 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 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