The tariff classification of inflatable boats from China.
Issued February 24, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
Pictures of four styles of inflatable boats were provided with your letter. Styles C066FA00188, C066FA00323 and W066FA00066 are one-man inflatable boats composed of polyvinyl chloride sheeting ranging from 10 to 12 gauge in thickness. Style W066FA09643 is an inflatable boat set. The boat is composed of polyvinyl chloride sheeting measuring 13 gauge in thickness. The set includes 48” plastic oars and a mini air pump. All four boats have towropes and oarlocks.
CBP rationale
The applicable subheading for the inflatable boats and the inflatable boat set will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: other: pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
Full text
NY R01439 February 24, 2005 CLA-2-39:RR:NC:SP:221 R01439 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of inflatable boats from China. Dear Mr. Crago: In your letter dated February 10, 2005, you requested a tariff classification ruling. Pictures of four styles of inflatable boats were provided with your letter. Styles C066FA00188, C066FA00323 and W066FA00066 are one-man inflatable boats composed of polyvinyl chloride sheeting ranging from 10 to 12 gauge in thickness. Style W066FA09643 is an inflatable boat set. The boat is composed of polyvinyl chloride sheeting measuring 13 gauge in thickness. The set includes 48” plastic oars and a mini air pump. All four boats have towropes and oarlocks. The applicable subheading for the inflatable boats and the inflatable boat set will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: other: pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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