CLA-2-95:OT:RR:NC:N4:424

Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a foam pool noodle from China

Dear Mr. Crago-Edwards:

In your letter dated June 4, 2010, you requested a tariff classification ruling.

A photograph of the foam pool noodle, item number A066IA00376, was received with your inquiry. The swim noodle is a floating device to be used by people of all ages while swimming. It may be used in various ways, such as learning to swim, water play or aquatic exercise. The product which is constructed of 100% polyethylene measures 52” in length with a diameter of approximately 3.5 inches.

The applicable subheading for the foam pool noodle will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof...Other, Other." The rate of duty will be free.

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 James Forkan at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division