R03193 R0 Ruling Active

The tariff classification of inflatable items from China.

Issued February 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0025, 9503.90.0080, 3926.90.7500

Headings: 9503, 3926

Product description

You have submitted illustrations depicting a three-piece inflatable pool set identified as item number 7176357. The set includes a swim ring, a ball and a rider, all made of 8-guage vinyl. The inflatable rider is a raft or float that measures 25 inches x 15 inches. The ring measures approximately 15 inches in outside diameter and the ball measures approximately 8 inches in diameter. The side of the package includes a warning that states, “These are not lifesaving devices.”

CBP rationale

The applicable subheading for the inflatable rider will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The applicable subheading for the inflatable ball will be 9503.90.0025, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: Inflatable toy balls, balloons and punchballs: other. The applicable subheading for the inflatable ring will be 9503.90.0080, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other.

Full text

NY R03193 February 27, 2006 CLA-2-39:RR:NC:SP:221 R03193 CATEGORY: Classification TARIFF NO. 3926.90.7500; 9503.90.0025; 9503.90.0080 Ms. April M. Beeba Retail Ventures Imports 3241 Westerville Rd. Columbus, OH 43224 RE: The tariff classification of inflatable items from China. Dear Ms. Beeba: In your letter dated January 30, 2006, you requested a classification ruling. You have submitted illustrations depicting a three-piece inflatable pool set identified as item number 7176357. The set includes a swim ring, a ball and a rider, all made of 8-guage vinyl. The inflatable rider is a raft or float that measures 25 inches x 15 inches. The ring measures approximately 15 inches in outside diameter and the ball measures approximately 8 inches in diameter. The side of the package includes a warning that states, “These are not lifesaving devices.”    The applicable subheading for the inflatable rider will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the inflatable ball will be 9503.90.0025, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: Inflatable toy balls, balloons and punchballs: other. The rate of duty will be free. The applicable subheading for the inflatable ring will be 9503.90.0080, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; 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 http://www.usitc.gov/tata/hts/. 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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