CLA-2-89:OT:RR:NC:N2 206
Lawrence Johnson
Family Pet Inflatables
4714 N Lucille Road
Spokane Valley, WA 99216
RE: The tariff classification of inflatable pontoons from China
Dear Mr. Johnson:
In your letter dated January 14, 2023, you requested a tariff classification ruling. Additional information, which included pictures and other descriptive literature, was provided upon request on January 18, 2023.
The items under consideration are Inflatable Pontoons for a whitewater or non-motorized fishing raft. The pontoon tubes are parts of a "Cataraft" boat. The support frame, seat, and oars will not be imported and will be sourced from the United States. The pontoon tubes are made of coated fabric PVC of approximately 48 gauge with heat welded seams to be used for whitewater rafting or river fishing. They measure 10 feet to 12 feet long and 19 inches to 21 inches in diameter with upturned, diminishing ends. The weight per pair is 30 to 40 pounds depending on fabric thickness and extra layers for wear protection. The tubes have metal rings for attachment and a plastic valve for inflation.
The applicable subheading for the Inflatable Pontoons will be 8903.12.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg: Other.” The rate of duty will be 2.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8903.12.0060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8903.12.0060, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division