CLA-2-63:OT:RR:NC:TA:351
Paula M. Connelly
Middleton & Shrull
50 Mall Road
Suite 205
Burlington, MA 01803-4508
RE: The tariff classification of floating pool loungers from China
Dear Mr. Connelly:
In your letter dated July 15, 2009, you requested a tariff classification ruling on behalf of your client, Aqualeisure, Inc.
The submitted samples are two floating pool loungers. The first item (SA-3362) is referred to as a “baby float.” The submitted sample is intended to support a baby in a pool. The float measures approximately 35” in diameter. The item is made of woven polyester fabric. It has an outer ring of an inflatable plastic bladder housed in the woven fabric. The center section features nylon knit mesh fabric with two holes through which the baby’s legs can pass so that he or she can sit in the float with his or her legs in the water. It has a collapsible textile hood with a fiberglass frame.
The baby float is a composite good as defined by General Rule of Interpretation (GRI) 2, Harmonized Tariff Schedule of the United States (HTSUS). You state that you believe the essential character of the item is imparted by the plastic bladder and that the classification of the float is in subheading 3926.90.7500, HTSUS, which provides for other articles of plastics...pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
We disagree. You submitted figures showing that the plastic bladder is 51% of the total by weight and 28% by value. In light of these figures, the amount of textile fabric, both woven and the mesh, and the significance of the fabric to the use of the item, we have determined that neither the fabric nor the bladder imparts the essential character of the float. GRI 3(c) explains that in such an instance an item is classified under the heading that occurs last in numerical order among those that equally merit consideration. The competing headings here are in chapter 39, for the plastic bladder, and chapter 63, for the article of textile fabric.
The applicable subheading for the baby float (item# SA-3362) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The second item (SA-3984) is a 74” pool lounge. The inflatable lounge is intended for use in a pool, lake, or ocean. When the exterior PVC air bladder chambers are inflated, the user is able to float in the water. The interior section is nylon mesh fabric. A plastic foam section serves as a pillow. The essential character of the floating lounge is imparted by the plastic. GRI 3(b) noted.
The applicable subheading for the pool lounge (item # SA-3984) will be 3926.90.7500, 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.” The rate of duty will be 4.2 % 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 samples will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division