CLA-2-95:OT:RR:NC:N4:424
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of a toy snow mold, inflatable snow/water tube and an inflatable snow sled from China.
Dear Ms. Meagher:
In your letter dated October 15, 2020, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Inc. Samples and descriptive literature of a “Snow Brick Maker,” the “Super Crossover” snow and water tube and the “Descender” inflatable snow sled were submitted with your inquiry.
The first product under consideration is identified as item # AHST-101, the “Snow Brick Maker,” which is a rectangular shaped mold with two handles, made of polymer plastic. The item is intended for outdoor play in the snow. A child may use the item to make snow cubes for building snow forts, igloos, fences and other imaginative snow structures. The “Snow Brick Maker” is principally designed for the amusement of children ages 3 and up.
The second product under consideration is identified as item # 30-3522, the “Super Crossover” round inflatable tube that can be used on snow or in water. The item is designed for one or two riders with a maximum capacity of 340 pounds. The “Super Crossover” measures 64 inches in diameter and is composed of durable, heavy gauge PVC which is designed to withstand winter or summer use. The product design incorporates six handles, a heavy duty partial nylon cover and a puncture resistant reinforced tarpaulin bottom. The tube is also equipped with a speed safety valve for fast inflation and deflation, as well as a lanyard for towing when used on water. The “Super Crossover” snow and water tube features mesh drain vents and a triple reinforced tow system that allows the product to be easily adaptable for use in snow and water.
We find that as no one component would impart the essential character to this composite good, the classification would be determined based on the subheading that occurs last in tariff, which would be subheading 9506.99., which provides for sleds, bobsleds, toboggans and the like. General Rule of Interpretation 6 and 3(c) noted.
The last product under consideration is identified as item # 30-2000, the “Descender” inflatable snow sled incorporating four handles, a heavy duty partial nylon cover, and a puncture resistant reinforced tarpaulin bottom. The item is designed for a single rider, sitting or lying down, with a maximum capacity of 170 pounds. The inflatable sled is composed of heavy gauge PVC, with two plastic molded runners attached to the underside for stability and steering, along with a speed safety valve for fast inflation and deflation. The “Descender” inflatable snow sled is designed for persons 6 years of age and older.
The applicable subheading for the plastic “Snow Brick Maker” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for both the “Super Crossover” inflatable snow and water tube and the “Descender” inflatable snow sled, will be 9506.99.4500, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." The rate of duty will be 2.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.4500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division