The tariff classification of inflatable swim rings from China.
Issued May 18, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
This request consists of four styles of plastic inflatable swim rings. Item number 36014E is a 24-inch swim ring, which is made from 6.4 gauge plastic, and is intended for use by children ages three through six. The provided image shows this product with a beach motif. Item number 36084E is a 36-inch swim ring, which is made from 7.2 gauge plastic, and is intended for use by children ages 10 and older. The provided image shows this product with a multi-colored pattern. Item number 36116E is a 27-inch swim ring, which is made from 7.2 gauge plastic, and is intended for use by children ages three through six. The provided image shows this product with the likeness of an elephant head attached to the ring. It features a built-in hand pump that launches water from the elephant's trunk. Item number 36158E is a 45-inch swim ring, which is made from eight gauge plastic, and is intended for use by children ages 10 and older. The provided image shows this product with the likeness of an alpaca head and tail attached to the ring, and a colorful pattern on the ring portion. In your request, you inquired whether these articles would be classifiable as toys under heading 9503. The swim rings under consideration are plastic inflatable articles used by children as floatation aids. These items are not toys principally designed for amusement, and therefore classification in heading 9503 is precluded.
CBP rationale
The applicable subheading for these plastic inflatable swim rings, item numbers 36014E, 36084E, 36116E, and 36158E, 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: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.
Full text
N311659 May 18, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Anna Dalton Bestway Inflatables and Material Corporation 3065 Cao An Road Shanghai, 201812 China RE: The tariff classification of inflatable swim rings from China. Dear Ms. Dalton: In your letter dated May 7, 2020, you requested a tariff classification ruling. This request consists of four styles of plastic inflatable swim rings. Item number 36014E is a 24-inch swim ring, which is made from 6.4 gauge plastic, and is intended for use by children ages three through six. The provided image shows this product with a beach motif. Item number 36084E is a 36-inch swim ring, which is made from 7.2 gauge plastic, and is intended for use by children ages 10 and older. The provided image shows this product with a multi-colored pattern. Item number 36116E is a 27-inch swim ring, which is made from 7.2 gauge plastic, and is intended for use by children ages three through six. The provided image shows this product with the likeness of an elephant head attached to the ring. It features a built-in hand pump that launches water from the elephant's trunk. Item number 36158E is a 45-inch swim ring, which is made from eight gauge plastic, and is intended for use by children ages 10 and older. The provided image shows this product with the likeness of an alpaca head and tail attached to the ring, and a colorful pattern on the ring portion. In your request, you inquired whether these articles would be classifiable as toys under heading 9503. The swim rings under consideration are plastic inflatable articles used by children as floatation aids. These items are not toys principally designed for amusement, and therefore classification in heading 9503 is precluded. The applicable subheading for these plastic inflatable swim rings, item numbers 36014E, 36084E, 36116E, and 36158E, 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: [o]ther: [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 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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