Elizabeth Kessens
Customs Senior Analyst
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072

RE: The tariff classification of an inflatable pool lounger from China.

Dear Ms. Kessens:

In your letter dated August 20, 2014, you requested a tariff classification ruling.

SKU# 14650401 is a Polyvinyl-chloride (PVC) inflatable pool lounger with a Banana Boat logo® printed upon its surface. This item when inflated measures: 61-inches by 31-inches.

The applicable subheading for the PVC inflatable pool lounger will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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

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 Neil H. Levy at E-mail address: [email protected].


Gwenn Klein Kirschner
National Commodity Specialist Division