CLA-2-39:OT:RR:NC:N4:415
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of swim rings from multiple countries.
Dear Ms. Barnes:
In your letter dated July 2, 2019, you requested a tariff classification ruling.
Representative samples were provided for each item number and will be returned separately.
The products under review are inflatable swim rings listed as item numbers 1905-000518, 1905-000852, and 1905-000872.
The first item, swim ring 1905-000518, is made of 5.2 gauge polyvinyl chloride (PVC) and is 20 inches in diameter deflated and 17.5 inches in diameter inflated. From the provided documentation, these rings come in yellow, pink, blue, and green. They are made in Vietnam.
The second item, swim ring 1905-000852, is made of 6.8 gauge PVC and is 30 inches in diameter deflated and 26 inches in diameter inflated. From the provided documentation, these rings come in a tire, orange, watermelon, pink donut, and a chocolate donut designs. They are made in China.
The third item, swim ring 1905-000872, is made of 7 gauge PVC and is 20 inches in diameter deflated and 17.5 inches in diameter inflated. From the provided documentation, these rings come in a Mickey Mouse, Disney Frozen, Minnie Mouse, and Spiderman designs. They are made in Vietnam.
In your request, you inquired whether these articles would be classifiable as toys under heading 9503. These swim rings are principally designed as plastic inflatable articles used for floatation rather than as a toy for amusement and therefore classification in 9503 is precluded.
The applicable subheading for the swim rings, item numbers 1905-000518, 1905-000852, and 1905-000872, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division