CLA-2-39:RR:NC:SP:221 K88277
Mr. Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville, CA 94608
RE: The tariff classification of the Sea Doo Splash Island and the Sea Doo Paradise Peak from China.
Dear Mr. Anderson:
In your letter dated July 22, 2004, you requested a tariff classification ruling.
Photographs and descriptive literature were provided with your letter. The Sea Doo Splash Island (Item #62071-0101) and the Sea Doo Paradise Peak (Item #62098-0101) are plastic inflatable floats meant for use in calm open water. Splash Island resembles an inflatable trampoline. A small inflatable extension identified as an easy access platform provides access for the jumper as well as a seating area for a second person. Peak Island resembles an inflatable sliding pond. There are recesses on one side so that a person can climb to the top and then slide down the other side. The float portion underneath the sliding pond provides a shaded resting area that is large enough for several people. There is an easy access inflatable platform extension on the climbing part of the float, and an additional floating platform next to the resting area. Both the Sea Doo Splash Island and the Sea Doo Paradise Peak incorporate anchor bags and anchor ropes.
You suggest classification in subheading 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other water sport equipment. However, this subheading is intended to cover such water sport articles as water skis, surf boards and body boards, sailboards, swim masks and flippers, underwater breathing tubes, swim training devices, and various other water sport equipment. The subject inflatable floats are not used in the performance or achievement of such similar sport/athletic water activities as are the aforementioned class of goods. Consequently, the merchandise is not classifiable in heading 9506, HTS. Note New York ruling letter F84500 dated March 29, 2000.
The applicable subheading for the Sea Doo Splash Island and the Sea Doo Paradise Peak will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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.
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