CLA-2 RR:CR:TE 959405 SG
Port Director
1000 2nd Avenue
Seattle, Washington 98104-1049
RE: Protest No. 3001-96-100396; Classification of fishing float
Dear Sir:
This is in response to the request for further review of
protest 3001-96-100396 filed by Pacific Market International on
June 3, 1996. Customs, in a CF 29 issued on February 15, 1996,
proposed to classify the merchandise, described as a "U-Boat II
Float Tube" under subheading 6307.90.9989, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). At the time of
the proposed action the importer disagreed with the proposed
action, and the classification is now protested.
FACTS:
The merchandise submitted consists of a main seat air
bladder in the shape of the letter "U", and a second air bladder
which acts as the backrest. A nylon cover or skin is fitted over
the vinyl air bladders to create an inflatable float tube. The
float tube is designed to hold and carry one person while
fishing. It is designed to be used only in still waters like a
pond or lake.
The importer contends that Customs classification of the
float tube in subheading 6307.90.9989, HTSUSA, as an other made-up textile article is erroneous. The proper classification
should be either 3926.90.7500, HTSUSA, pneumatic mattresses and
other inflatable articles; 6306.49.0000, HTSUSA, camping goods,
pneumatic mattresses, of textile materials; or 9506.29.0040,
other water-sport equipment. Descriptive literature was
submitted.
ISSUE:
What is the correct tariff classification of the inflatable
fishing float?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification is determined in accordance with
the terms of the headings and relevant section or chapter notes.
Heading 9506, HTSUS provides for, among other articles,
articles and equipment for gymnastics, athletics and other sports
or outdoor games. The Explanatory Notes, the official
interpretation of the HTSUS at the international level, state at
EN 95.06(B) that heading 9506 covers requisites for other sports
and outdoor games, e.g.:...
(2) Water-skis, surf-boards, sailboards and other
water-sport equipment, such as diving stages (platforms),
chutes, divers' flippers and respiratory masks of a kind
used without oxygen or compressed air bottles, and simple
underwater breathing tubes (generally known as "snorkels")
for swimmers or divers.
Although the Explanatory Notes contain a long list of
articles that are classifiable in heading 9506, the U-Boat Il
Float Tube is not specifically included, nor does it appear to be
similar to the listed articles. Those articles appear to be the
requisites or gear needed in connection with the play of sports
and athletics, that is, the equipment essential to the play of
the game, sport or athletic activity or the equipment designed
for use by the player in the training, practice, and conduct of
those sporting activities. The U-Boat II Float Tube is not a
requisite piece of sports equipment within the scope of heading
9506. Specifically, it does not qualify for inclusion within the
scope of the suggested subheading as other water-sport equipment.
The suggested subheading, 9506.29.00, is intended to cover such
water sport articles as water skies, surf boards and body boards,
swim masks and flippers, underwater breathing tubes, swim
training devices, and various sport recreational water devices.
The subject float tube is not used in the performance or
achievement of such or similar athletic water activities or as a
water sport training or practice device. Consequently, the
submitted merchandise is not classifiable in heading 9506.
Heading 6306 provides for "Tarpaulins, awnings and sun
blinds; tents; sails for boats, sailboards or land crafts;
camping goods". Indented under this heading is subheading
6306.41.0000, which provides for pneumatic mattresses made of
cotton and 6306.49.0000, which provides for pneumatic mattresses
made of other textile materials.
The Explanatory Notes provide guidance as to the types of
pneumatic mattresses included in heading 6306. EN 5 to heading
63.06 states: "(5) Camping goods. This group includes canvas
buckets, water bags, wash basins; ground-sheets; pneumatic
mattresses, pillows and cushions (other than those of heading
40.16); hammocks (other than those of heading 56.08)."
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Based on the Explanatory Notes it appears that the
subheading covers the types of mattresses one would bring along
on a camping trip for sleeping or sitting. The instant float is
not of this type; it is designed as a float to be used in ponds
and lakes where fishing is available. Thus, the U-Boat II Float
Tube, even if described as a mattress, does not fall within
subheading 6306.49.0000.
Heading 3926, HTSUS, provides for other articles of
plastics, including pneumatic mattresses and other inflatables,
if no more specific provision for this item exists in the tariff.
Heading 6307, HTSUS, provides for other articles of textiles,
including pneumatic mattresses not considered camping goods.
Accordingly, we must first determine whether the mattresses at
issue are considered of plastics or of textiles.
The U-Boat II Float Tube is made of two major components: a
100% nylon woven cover and a vinyl inflatable inner tube. As no
one heading covers both these components in combination, GRI 1
cannot be used as a basis for classification for the article.
Goods which cannot be classified in accordance with GRI 1
are to be classified in accordance with subsequent GRIs, taken in
order.
GRI 2(a) is not relevant here, however, GRI 2(b) provides in
part that "[t]he classification of goods consisting of more than
one material or substance shall be according to the principles of
Rule 3." Inasmuch as the U-Boat II Fishing Float is made up of
more than one material or substance it would be classified
according to the principles of Rule 3.
GRI 3, HTSUS, provides as follows:
3. When, by application of Rule 2(b) or for any other
reason, goods are prima facie classifiable under two or more
headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be
preferred to headings providing a more general
description. However,
when two or more headings each refer to part only of
the materials or
substances contained in mixed or composite goods . . .
those headings
are to be regarded as equally specific in relation to
those goods, even if one of them
gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of
different components, and goods put up in sets for
retail sale, which cannot
be classified by reference to 3(a) [which requires that
goods be classified, if
possible, under the more specific of the competing
provisions], shall be
classified as if they consisted of the material or
component which gives them
their essential character, insofar as this criterion is
applicable.
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(c) When goods cannot be classified by reference to
3(a) or 3(b), they
shall be classified under the heading which occurs last
in numerical order
Among those which equally merit consideration.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of the
materials or the components, its bulk, quantity, weight, value,
or the role a material plays in relation to the use of the goods.
In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure or
condition of an article. With respect to the float at issue, it
is our view that the essential character is imparted by its vinyl
inflatable component. It is this component that furnishes the
structure and the support and most of the comfort to the user.
The nylon fabric added to the top surface is for decorative and
comfort purposes. Without the nylon, the merchandise would still
be a float. Accordingly, the float will be classified as though
it were composed of plastic.
HOLDING:
Following a thorough review of the evidence submitted as
well as an analysis of the law and applicable precedents, we have
determined that for the reasons stated in the Law and Analysis
portion of this ruling, the protest under consideration is
granted. The U-Boat Float Tube is classified under subheading
3926.90.7500, HTSUSA, which provides for "Other article of
plastics and articles of other materials of heading 3901 to 3914:
Other: Pneumatic mattresses and other inflatable articles, not
elsewhere specified or included." The applicable general column
one rate of duty is 4.2 percent ad valorem.
In accordance with Section 3A (11) (b) of Customs Directive
0993550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to mailing the decision. Sixty days from the date of the
decision, the Office of Regulations and Rulings will take steps
to make the decision available to Customs personnel via the
Customs Ruling Module, ACS, and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division