CLA-2-39:OT:RR:NC:N4:433
Stone Wang
General Manager
Digo Creative Enterprise Ltd.
Building 1040, No. 999 Wangqiao Road
Pudong New Area, Shanghai
China
RE: The tariff classification of an inflatable pool float from China.
Dear Mr. Wang:
In your letter dated June 28, 2017, you requested a tariff classification ruling. Descriptive literature and samples were provided.
Item number 69734, is described as the “PVC Inflatable Fruit Swim Ring.” The item is composed of Polyvinyl-chloride (PVC) film and PVC air valve. The item is available in fruit motifs in green, yellow, red or orange colors. The item is used in pools, and beach or lake areas for recreational use. The item is suitable for children 6 years of age and older. Labeling on the actual product states, “Warning: Aquatic toy use only under supervision. This is not a lifesaving device. Only use in shallow water under competent and direct adult supervision.”
You indicate that the “PVC Inflatable Fruit Swim Ring” is used as a kind of aquatic toy, which complies with CPSIA and ASTM F963-11. However, it is the opinion of this office that the merchandise concerned is principally a float device for supporting children when engaged in water recreation over that of a floating device used for amusement.
The applicable subheading for Item number 69734, the “PVC Inflatable Fruit Swim Ring,” will be 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.” 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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division