The tariff classification of 3 Snow Tubes from China
Issued July 28, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.99.4500
Headings: 9506
Product description
You are requesting the tariff classification on 3 different inflatable Snow Tubes that are described as follows: style 213516 is a 39 inch diameter Snow Tube of 15 gauge PVC, style 213539 is a 55 inch diameter Snow Tube of 15 gauge PVC also, and style 213544 is an oblong 73 inch double Snow Tube of 18 gauge PVC. Style 213516 incorporates two handles, while styles 213539 and 213544 each are equipped with four handles. The proper classification for the three styles will be in Chapter 95 of the HTS, as other sleds, toboggans, and the like. Illustrations were submitted for the merchandise, instead of samples.
CBP rationale
The applicable subheading for the 3 inflatable Snow Tubes, styles 213516, 213539, and 213544, will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise.
Full text
NY R00598 July 28, 2004 CLA-2-95:RR:NC:2:224 R00598 CATEGORY: Classification TARIFF NO.: 9506.99.4500 Ms. Barbara J. Riley Kmart Corporation 3100 West Big Beaver Rd Troy, MI 48084 RE: The tariff classification of 3 Snow Tubes from China Dear Ms. Riley: In your letter dated July 20, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on 3 different inflatable Snow Tubes that are described as follows: style 213516 is a 39 inch diameter Snow Tube of 15 gauge PVC, style 213539 is a 55 inch diameter Snow Tube of 15 gauge PVC also, and style 213544 is an oblong 73 inch double Snow Tube of 18 gauge PVC. Style 213516 incorporates two handles, while styles 213539 and 213544 each are equipped with four handles. The proper classification for the three styles will be in Chapter 95 of the HTS, as other sleds, toboggans, and the like. Illustrations were submitted for the merchandise, instead of samples. The applicable subheading for the 3 inflatable Snow Tubes, styles 213516, 213539, and 213544, will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise...parts and accessories thereof: 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 %, ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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