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NY G82269

September 26, 2000

CLA-2-95:RR:NC:2:224 G82269


TARIFF NO.: 3926.90.7500; 9506.29.0040; 9506.99.5500

Pauline Anderson
Imaginair, Inc.
1225 Karl Ct.
Wauconda IL 60084

RE: The tariff classification of inflatable recreational products from China.

Dear Ms. Anderson:

In your letter dated September 14, 2000, you requested a tariff classification ruling for three inflatable water products.

One article is identified as style no. 50310 – Treasure Island Float. This float is 78 inches in diameter, constructed of 14 gauge PVC material, and is equipped with built-in cooler and four cup holders. It is designed for use in pools or shallow beach waters. The float includes a rechargeable pump, AC charger and PVC repair kit.

The applicable subheading for the Treasure Island Float will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), the provision for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

The Swimming Pool Cover – style no. 50315 is an 8 gauge PVC pool cover that measures 170 X 105 inches and has an elastic edge which provides a snug fit over an inflated swimming pool. Swimming pool covers have been classified by Customs in subheading 9506.99.5500, HTSUS, as accessories to swimming pools. See Customs ruling HQ 085038 dated September 29, 1989.

The applicable subheading for the Swimming Pool Cover will be 9506.99.5500, HTSUS, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games***swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3 percent ad valorem.

The third article subject of your classification ruling request is a Atti-Tube Boat Towable – style no. 50022. This 58-inch diameter inflatable tube is made of 30 gauge PVC and features 2 side grips and a 840-denier nylon cover with a non-slip neoprene pad. The Atti-Tube is designed to be towed behind a boat with a rider clinging to its grip handles. The towable includes a rechargeable pump, AC charger and PVC repair kit. Because of its strong construction and intended use, the Atti-Tube is suitable for use in the pursuit of water sport and physical recreational activity.

The applicable subheading for the Atti-Tube Boat Towable will be 9506.29.0040, HTSUS, the provision for water skis, surf boards, sailboards and other water-sport equipment***other, other. The rate of duty is free.

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 Tom McKenna at 212.637.7015.


Robert B. Swierupski
National Commodity

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