CLA-2-39:OT:RR:NC:N4:421

Ms. Paula M. Connelly
Middleton & Shrull
50 Mall Road, Suite 205
Burlington, MA 01803-4508

RE: The tariff classification of the Aqua Chair floating pool lounger from China

Dear Ms. Connelly:

In your letter dated December 2, 2009, on behalf of Aqua Leisure, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The Aqua Chair floating lounger, style SA-3394, is an inflatable pool float. It is circular and measures 37 inches in diameter. The pool lounger incorporates a polyvinyl chloride (PVC) plastic air bladder forming the circumference of the lounger. The bladder is sewn into a nylon mesh material that forms the body of the lounger. The nylon mesh material is in turn supported by a plastic sheet that runs from one end to the other of the exterior center of the lounger. This plastic sheet supports the weight of the person using the float. The holes in the nylon mesh permit water to seep through when an individual is floating. The plastic components predominate by weight and value over the textile components. The plastic components also function to keep the lounger floating and to support the occupant.

The applicable subheading for the Aqua Chair floating lounger, style SA-3394, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles not elsewhere specified or included. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division