CLA-2-95:OT:RR:NC:N4:424
Ms. Kelle Rich
Wham-O
5903 Christie Avenue
Emeryville, CA 94608
RE: The tariff classification of an inflatable snow tube from China
Dear Ms. Rich:
In your letter dated June 24, 2010, you requested a tariff classification ruling.
A photograph of the inflatable snow tube, item number 39045-E0520, was received with your inquiry. The 37” diameter inflatable snow tube, which will be imported under the Snowboogie brand, is designed to be used by people of all ages when sliding down a snow-covered hill. The product resembles an inner tube except the bottom is encased in a 16 gauge PVC outer covering. It incorporates 2 handles and there is a seating area, which measures 10” in diameter, that allows the individual user to sit comfortably inside the snow tube.
The applicable subheading for the inflatable snow tube will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." The rate of duty will be 2.8 percent 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/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division