CLA-2-95:RR:NC:2:224 F85901
Kim TwoBulls
Imaginair, Inc.
1225 Karl Ct.
Wauconda IL 60084
RE: The tariff classification of an inflatable snow saucer from China.
Dear Ms. TwoBulls:
In your letter dated April 4, 2000, you requested a tariff classification ruling.
The article is described as a Quickplay Snow Saucer, style No. 70020. The saucer is an inflatable circular snow sled about 60 inches in diameter made of 18 gauge PVC material.
The applicable subheading for the Quickplay Snow Saucer will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), the provision for 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.
This ruling is being issued under the provisions of Section 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 Tom McKenna (212) 637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division