The tariff classification of an inflatable paddle board set from an unknown country

N324650 March 23, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Mr. Scott Cassell JAS Forwarding USA Inc. 6165 Barfield Road Atlanta, GA 30328 RE: The tariff classification of an inflatable paddle board set from an unknown country Dear Mr. Cassell: In your letter dated March 7, 2022, you requested a tariff classification ruling on behalf of your client, HO Sports Company LLC. A photograph and description of the inflatable stand up paddle board (SUP) set, with detachable seat, were received with your inquiry. The item consists of an inflatable paddle board with textured deck and thruster fin setup for stability and drive. Also, included in the set is an adjustable SUP paddle, and a detachable seat that can be secured to the board with nylon straps. The board measures approximately 10’2”(L) x 34”(W) x 6”(H), contains PVC drop stitch construction and utilizes a sturdy air core. It is designed to be used in the sport of paddle boarding and is suitable for all ages and skill levels. All the aforementioned items are packaged together for retail sale and are considered a set for tariff purposes. The inflatable paddle board imparts the essential character of the set. The applicable subheading for the inflatable stand up paddle board set will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” The 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 on World Wide Web at https://hts.usitc.gov/current. In cases when the kits are manufactured in China, the following will apply: Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.29.0080, 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 the correct subheading. 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. 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