CLA-2-39:OT:RR:NC:N4:421

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an inflatable tube from China

Dear Ms. Aldinger:

In your letter dated October 29, 2009, you requested a tariff classification ruling.

Item 9006779 is identified as a 48” Fun Tube. The item is an inflatable circular ring measuring 48 inches in outer diameter. The ring is of fairly substantial construction. It incorporates two handles and a safety valve. The ring may be used as a swim aid or raft.

The applicable subheading for the 48” Fun Tube, item 9006779, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 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 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division