CLA-2-63:OT:RR:NC:N3:351
Ms. Paula M. Connelly, Esq.
Law Offices of Paula M. Connelly
67 South Bedford Street, Suite 400 West
Burlington, MA 01803
RE: The tariff classification of a pool lounger from China
Dear Ms. Connelly:
In your letter dated October 19, 2015, you requested a tariff classification ruling on behalf of your client, Aqua Leisure Industries.
You have submitted a sample of the 44-inch Monterey Pool Lounger. The pool lounger consists of two Polyvinyl Chloride (PVC) air bladder chambers at each end and a polyester mesh textile fabric insert. When the air bladders are inflated, and the user is resting on the mesh center section, the user is able to float on water. This item is intended to be used in a pool, but also can be used in a lake.
In your letter, you suggest that the 44-inch Monterey Pool Lounger be classified under subheading 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” We disagree with your proposed classification.
It is the opinion of this office that the 44-inch Monterey Pool Lounger is a "composite good" consisting of both PVC (which is a form of plastic) and polyester mesh textile fabric. According to figures you provided, the PVC represents 30% by weight and 16% by value while the polyester mesh makes up 70% by weight and 84% by value of the lounger. While the mesh fabric constitutes the most weight and value and provides the full body support of the user giving the user the ability to sit or recline, we also have to consider that the PVC air chambers give the pool lounger the ability to float. Without the inflatable PVC chambers, the lounger is not able to perform its main function as a pool or lake float. We thus find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 3926 (other articles of plastics) and 6307 (other made up textile articles), HTSUS. Heading 6307 appears last in the tariff.
The applicable subheading for the 44-inch Monterey Pool Lounger will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
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/.
The sample will be returned.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division