The tariff classification of a plastic inflatable noodle from China.

N341576 August 7, 2024 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Grace Bentz Lifetime Products, Inc. Freeport Center, Building D-12 Clearfield, UT 84016 RE:      The tariff classification of a plastic inflatable noodle from China. Dear Ms. Bentz: In your letter dated July 24, 2024, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as an inflatable noodle that will be placed inside of Lifetime kayak hulls, through a hatch opening, by the owner. Then they will either be inflated manually or with an inflation device. They are intended to increase the buoyancy and decrease water infiltration within the kayak. It is made wholly from polyvinyl chloride (PVC) plastic and will measure 132 centimeters in length and 15 centimeters in diameter. The applicable subheading for this inflatable noodle 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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