5816 Ward Court
Virginia Beach, VA
RE: The tariff classification of a pool float from China
Dear Ms. Pedersen:
In your letter dated Sept. 21, 2005, you requested a tariff classification ruling.
You submitted a sample of the “Spring Float Kids Boat.” It is not a boat, but a pool float. It is oval-shaped and measures approximately 27” x 48”. It is has a central panel of openwork warp knit nylon fabric surrounded by a 5½” border (10½” at one end, presumably to act as a pillow) of woven fabric. Inside this border is a collapsible metal frame and inflatable plastic tubing. The nylon mesh construction of the float’s center allows water to seep through, cooling the user while keeping him or her afloat.
You suggest that the float is classifiable in subheading 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included." However, that classification is limited to articles with an essential character of plastics. We have determined that this is not the case for this item.
You also suggest subheading 9506.29.0080, HTS, which provides for, inter alia, water skis, surfboards, sailboards and other water-sport equipment; parts and accessories thereof. The pool float at issue is not intended for use in connection with any sporting or athletic activity. Rather, its purpose is as a lounging device for relaxing in the water and not for any type of physical activity. It is therefore not classified under heading 9506, HTS.
Finally, you suggest subheading 8903.99.1500, HTS, which provides for row boats, other than canoes, which are not of a type designed to be principally used with motors or sails. However, Customs requires that a boat must be capable of some substantial use as a means of transportation on water and must provide more than temporary, fugitive, impractical, although possible, use of transportation of articles or things of trifling weight in smooth water only and for short distances. This pool float does not fit that definition.
The Explanatory Note to heading 63.07, HTS, specifically mentions pneumatic cushions that are not used in camping, such as the pool float at issue. It is substantially similar in its construction to the pool lounge previously discussed in ruling HQ 965956, which was classified under subheading 6307.90.98, HTS. Finally, Customs has previously classified items similar to the one at issue under subheading 6307.90.98, HTS. See NY I89531, dated January 17, 2003, NY 812445, dated July 18, 1995 and HQ 083457, dated November 24, 1989.
The applicable subheading for the Spring Float Kids Boat will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be seven percent ad valorem.
The sample will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Robert B. Swierupski