CLA-2-95:OT:RR:NC:N4:424
Ms. Tara Nakamura
C4 Waterman
330 Coral Street
Honolulu, HI 96813
RE: The tariff classification of inflatable surfboards from South Korea
Dear Ms. Nakamura:
In your letter dated March 14, 2012 you requested a tariff classification ruling.
Photographs of various types of inflatable surfboards were received with your inquiry. The inflatable surfboards, which are available in various shapes and sizes to accommodate surfers of different body types and weights, are constructed of a heavy-duty PVC vinyl that inflates to 15-17 psi. Once inflated, the surfboards are rigid and sturdy enough to be used for actual surfboarding in a variety of water conditions. The inflatable surfboards are imported with a hand pump, vinyl fins, repair kit and travel bag.
The applicable subheading for the inflatable surfboards will be 9506.29.0030, 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…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Surf-boards." 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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division