CLA-2-39:OT:RR:NC:N4:415
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of inflatable pool floats from China.
Dear Ms. Meagher:
In your letter dated January 13, 2021, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Inc.
A sample was provided and will be returned separately.
The products under consideration consist of three styles of plastic inflatable pool floats, which are referred to in your submission as “Fruit Loungers.” They are 62 inches in diameter and are constructed from heavy gauge polyvinyl chloride (PVC). The floats all feature fruit motifs, specifically: watermelon (54-3006), orange (54-3007), and kiwi (54-3008).
The applicable subheading for these plastic inflatable “Fruit Loungers,” item numbers 54-3006, 54-3007, and 54-3008, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 4.2 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division