The tariff classification of a water-filled splash pad from China.

N313313 July 29, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Anna Dalton Bestway Inflatables & Material Corporation No. 208 Jin Yuan Wu Road Shanghai, 201812 China RE: The tariff classification of a water-filled splash pad from China. Dear Ms. Dalton: In your letter dated July 17, 2020, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described in your submission as the “H2OGO! Baby Jellyfish Blobz Water-Filled Splash Pad.” It is a mat made from polyvinyl chloride (PVC) that is designed to be filled with water and used as a cool surface for a young child to play on when outside. It is infused with glitter and features a jellyfish print on the outside. It measures approximately 58 inches in length. In your request, you inquired whether this article is correctly classified under either subheading 9503.00.0071 or 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS). We are of the opinion this product would not be classified under either subheading. In consideration of subheading 9503.00.0071, HTSUS, which provides for toys, although this item is intended for children, it does not meet the terms of the heading for classification as a toy of heading 9503. The product is primarily used as a cool seating surface for a young child. It is not principally designed for amusement and there is no manipulative play value associated with this item. Subheading 3926.90.7500, HTSUS, provides for pneumatic mattresses and other inflatable articles of plastic, but as this product is intended to be filled with water and not air, it would not meet the definition of pneumatic/inflatable and would have to be classified elsewhere. The “H2OGO! Baby Jellyfish Blobz Water-Filled Splash Pad” would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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