CLA-2-63:OT:RR:NC:N3:351
Barbara Meinhardt
Kuehne + Nagel
500 East Main Street
Suite 1420
Norfolk, VA 23510
RE: The tariff classification of a pool float from China
Dear Ms. Meinhardt:
In your letter dated October 20, 2008, you requested a tariff classification ruling on behalf of your client, Swimways Corporation, of Virginia Beach, Virginia.
The submitted sample is identified as a Baby Spring Float (Item# 11608). It is intended to support young children in a pool. The float is oval-shaped and measures approximately 29” x 35”. The item is made of woven fabric over a collapsible metal frame and inflatable tubing. The center features nylon mesh construction through which the child’s legs can pass so that the child can sit in the float with his or her legs in the water. The float is packed in a plastic and mesh carrying case with a webbed carrying strap.
The applicable subheading for the baby spring float with the carry bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
In your letter you suggested classification under subheading 9506.29.0080, HTSUS, which provides for water skis, surf boards, sailboards and other water sports equipment. However, the Baby Spring Float is not a requisite piece of sports equipment within the scope of heading 9506. The Baby Spring Float is not intended for use in connection with any sporting or athletic water activity. Rather, its purpose is as a floating device for a baby and is not a swim training device.
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 http://www.usitc.gov/tata/hts/.
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