CLA-2-95:OT:RR:E:NC:2:224
Ms. Karen Quintana
New Wave Logistics dba
NYK Logistics
2417 E. Carson Street, Suite 200
Long Beach, CA 90810
RE: The tariff classification of a Water Bouncer from China
Dear Ms. Quintana:
In your letter dated November 13, 2007, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is identified as a Water Bouncer; there is no designated item number for the inflatable tube. The Water Bouncer is constructed of 30 Gauge PVC and includes a ladder, a storage bag, and a pump. The platform across the top of the tube enables either children or adults to bounce on the platform before jumping into the water. The Water Bouncer which is 10 feet in diameter may be towed by a boat for use in deep water.
The applicable subheading for the Water Bouncer will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: water skis, surf boards, sailboards and other water-sport equipment; 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 Wayne Kessler at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division