CLA-2-39:OT:RR:NC:N4:415
Ms. Anna Dalton
Bestway Inflatables and Material Corporation
3065 Cao An Road
Shanghai, 201812
China
RE: The tariff classification of an inflatable pool float from China.
Dear Ms. Dalton:
In your letter dated November 12, 2021, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as the “Surf Buddy Pool Rider,” 42064. It is an inflatable pool float made of polyvinyl chloride (PVC) plastic that comes in three different styles, Strawberry, Cactus, and Pineapple. The float features heavy duty handles to hang on to and measures 33.5 inches by 22 inches deflated and 31.9 inches by 18.5 inches by 5.1 inches when inflated. It will be packaged in a retail box and include one repair patch. Per your submission, the pool float is intended for children to splash and play on in pools or calm waters.
In your request, you inquired whether this pool float would be classifiable as a toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). The “Surf Buddy Pool Rider” under consideration is a plastic inflatable article used by children as a floatation aid. This item is not a toy principally designed for amusement and therefore classification in 9503 is precluded. Further, we note that the subject inflatable article, although designed to resemble a surf or body board, is not used in the performance or achievement of such or similar athletic water activities or as a water sport training device. Consequently, the submitted merchandise is not classifiable in heading 9506 of the HTSUS.
The applicable subheading for the “Surf Buddy Pool Rider,” 42064, will be 3926.90.7500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [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