CLA-2-39:OT:RR:NC:N4:421
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of canopied baby floats from China
Dear Ms. Ford:
In your letter dated October 3, 2013, you requested a tariff classification ruling.
Two samples were provided with your letter and are being returned as you requested. The “Sun Cover Baby Turtle Float” (Item #5F602E8) and the “Cars Sun Canopy Baby Float” (Item #25139) are plastic inflatable pool floats or seats that are designed to acclimate a baby to water. Both floats have two leg openings and an inflatable overhead sunshade or canopy for protection from the sun. The floats are intended for babies from 9 to 24 months.
The applicable subheading for the inflatable floats 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division