The tariff classification of an inflatable snow tube and its cover from Vietnam and Taiwan.

N316006 December 14, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.4500 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of an inflatable snow tube and its cover from Vietnam and Taiwan. Dear Ms. Meagher: In your letter dated November 19, 2020, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Inc. Samples and descriptive information for each item were submitted with your inquiry, and in subsequent email correspondence. The products under consideration are identified as the L.L. Bean Sonic Snow Tube Shell and Inner Tube, items 84-9113 and 84-9001, which consist of a heavy gauge inner tube composed of butyl rubber with a Schrader valve for inflation and a cover (for the tube) constructed of 600 Denier Polyester. The cover is constructed with handles for the rider to cling to while sledding down a hill. In use, the inner tube is inflated within the cover, then used by people of all ages when sliding down a snow-covered hill. The applicable subheading for the inflatable snow tubes and their covers, either imported together or separately, will be 9506.99.4500, Harmonized Tariff Schedule of the United States, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." The rate of duty will be 2.8 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