CLA-2-94:RR:NC:FC 233 817365

Ms. Loni Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an inflatable "Fashion 100 Boat" from China.

Dear Ms. Aldinger:

In your letter dated November 29, 1995, you requested a tariff classification ruling.

The submitted sample depicts the item as an inflatable "Fashion 100 Boat", Model #90807. It is made of rugged S-80 vinyl construction, has three air chambers with a double valve, and a grab rope on bow. The deflated size is approximately 62 inches x 40 inches. The applicable subheading for the inflatable "Fashion 100 Boat" will be 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for:Other articles of plastics and articles of other materials of headings 3901 to 3914: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division