CLA-2-63:OT:RR:NC:N3:351
Mr. Charles Frohman
Advantus Corporation
12276 San Jose Boulevard
Building 618
Jacksonville, FL 32223
RE: The tariff classification of a pool float from China
Dear Mr. Frohman:
In your letters dated June 21 and Aug. 4, 2011, you requested a tariff classification ruling.
You submitted a sample of a product you call the Water Hammock, item FL226.
The non-inflatable water hammock is made of textile fabric and measures 60 inches x 30 inches. The entire length and width of the float is a mesh fabric made of yarns coated with plastic; this type of construction is considered a textile yarn for tariff purposes and the fabric is a textile fabric. Both ends of the water hammock are sewn into 13”-pillows that are covered with a woven textile fabric. These pillows are filled with polystyrene beads that expand after making contact with water and make the water hammock buoyant while the person lying on it is cooled by the water coming through the mesh.
The textile fabrics and the plastic beads are equally important in the construction and use of the float: the person lies on the textile, which gives the float its body, and the beads allow the person to stay afloat. In your letter of Aug. 4, you stated that the polystyrene beads and the textile fabrics each comprise 50% of the weight and 50% of the value of the finished item. In light of these figures and the importance of each component, we have determined that neither the textile fabrics nor the beads give the float its essential character. General Rule of Interpretation (GRI) 3(c) to the Harmonized Tariff Schedule of the United States (HTSUS) explains that in such an instance an item is classified under the heading that occurs last in numerical order among those that equally merit consideration. The competing headings here are in chapter 39 (plastic beads) and heading 6307 (articles of textile fabric). Heading 6307 comes last in the tariff of those two choices.
The applicable subheading for the Water Hammock, item FL226, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
In your ruling request, you cite New York Ruling Letter D83793, dated October 28, 1998, and suggest classification of the Water Hammock under subheading 9506.29.00, HTSUS, which provides for other sports equipment. However, unlike the article in the aforementioned ruling, the Water Hammock is not used in connection with any sporting or athletic activity. Rather, the item is used as a lounging device for relaxing in water. Headquarters Ruling HQ 966929 (March 23, 2004) covered an article similar to the Water Hammock; that ruling further analyzed ruling D83793 and showed that classification in heading 9506 is not appropriate.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division