CLA-2-39:OT:RR:NC:N4:421
Mr. Terry Pilant
Jacobson Global Logistics, Inc.
1930 Sixth Avenue South, Suite 401
Seattle, WA 98134
RE: The tariff classification of a float tube
Dear Mr. Pilant:
In your letter dated April 23, 2012, on behalf of Classic Accessories, you requested a tariff classification ruling.
A sample was provided with your letter and is being returned as you requested. The float tube consists of an inflatable polyvinyl chloride (PVC) plastic bladder and a textile cover or shell. The float tube is designed to hold one person while fishing in a stream or lake.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the float tube in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The float tube is a composite good. The inflatable plastic bladder, which enables the device to float, imparts the essential character.
You did not identify the country of origin. The rate of duty provided below is the rate applicable to the float tube when it is made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the float tube 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 general 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,
Thomas J. Russo
Director
National Commodity Specialist Division