CLA-2-39:OT:RR:NC:N4:433
Alice Lin
Import Department
Intex Recreation Corp.
4001 Via Oro Avenue, Suite 210
Long Beach, CA 90810
RE: The tariff classification of spa accessories from China.
Dear Ms Lin:
In your undated letter to the National Commodity Specialist Division, you requested a tariff classification ruling. Illustrative literature was provided.
Item #28500/E is the PureSpatm, spa cup holder. The item is a refreshment tray designed to securely attach to the spa wall. The item consists of 87% polypropylene, 2% polyoxymethylene and 11% thermo plastic rubber. This item keeps beverages and snacks close by while one relaxes.
Item #28501/E is a spa headrest. The item allows one to comfortably rest their head while relaxing in the spa. As depicted in the photo, the headrest appears to have an outer-covering of plastic. Additional information on the nature of the materials was provided, indicating that, this item is not fitted or stuffed with internal material, but rather is inflatable.
Item #28502/E is the PureSpatm, spa seat. The item allows one to sit comfortably in the spa, while raising one’s height by means of two different height options. The item consists of 34% polypropylene, 13% polyvinyl chloride, 1% polyoxymethylene, 11% epoxy and 41% iron. This seat is stated to be slip resistant.
Item #28507/E and item #28508/E are the PureSpatm, inflatable benches. The items are designed to fit around the spa and are made in the same color scheme as the spa. The item consists of 82% polyvinyl chloride, 15% polyethylene terephthalate and 3% acrylonitrile butadiene styrene. The items attach and lock into place with the spa. These benches are stated to be the perfect place to lounge and relax when sitting by the spa.
The applicable subheading for Item #28500/E, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for Item #28502/E, will be 9401.80.4026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Outdoor: Other: Household.” The duty rate will be free.
The applicable subheading for Item #28507/E and item #28508/E, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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/.
Item #28501/E, the spa headrest will be ruled upon in New York ruling N258989.
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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division