CLA-2-39:OT:RR:NC:N4:415
Mr. Ross P. Padula
JP Reynolds Company
101 Southeast 21st Street
Fort Lauderdale, FL 33316
RE: The tariff classification of three inflatable articles from China.
Dear Mr. Padula:
In your letter dated May 09, 2023, you requested a tariff classification ruling on behalf of your client, Blue Chip Group.
Images were provided in lieu of a sample.
The products under consideration are described as inflatable articles made wholly of polyvinyl chloride (PVC) plastic. They are all intended to be sold to companies as promotional articles with the specific company’s name and logo printed on them. Your submission indicates these will not be sold in retail stores. The first item is a mattress-type pool float and from the provided images can come in two different shapes, a can or a flag, with both being flat and intended to be laid on in a pool. The second is a pool ring. The third item comes in the shape of a bottle and is intended to serve a decorative nature and not used for floatation in a pool.
In your request, you question whether the inflatable pool floats and rings are classifiable as toys under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS). However, it is the opinion of this office that the merchandise concerned is principally used for lounging when engaging in water recreation. These products are not toys principally designed for amusement and therefore classification in heading 9503 is precluded. Further, we note that the items are not designed to be used as swim training devices nor are they similar to the exemplars in the heading for water sports equipment. Consequently, the submitted merchandise is not classifiable within subheading 9506.29.0080, HTSUS, as also proposed.
Lastly, the inflatable bottles would not be classified as other ornamental articles of subheading 3926.40.0090, HTSUS, as their character is provided by their inflatable nature, and we note they would lack any decorative appeal when not fully inflated. Thus, they would be better described as inflatable articles of plastic.
The applicable subheading for these inflatable pool floats, rings, and bottles 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