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NY I84750

August 16, 2002

CLA-2-39:RR:NC:2:224 I84750


TARIFF NO.: 3926.90.7500

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
707 Wilshire Blvd, Suite 4900
Los Angeles, CA 90017

RE: The tariff classification of a pool float and accessories from China.

Dear Mr. Powell:

In your letter dated July 26, 2002, you requested a tariff classification ruling, on behalf of Playhut, Inc., your client.

You are requesting the tariff classification on a pool float that is packaged with two balls and a tube. The merchandise includes an inflatable pool float, a plastic carrying case, two sponge balls and a PVC cylindrical tube for pool play. The pool float’s exterior is constructed, in part, of non-woven material, nylon mesh and steel. The float has an inflatable pillow insert to provide extra comfort for the consumer while relaxing in the pool float. The plastic carrying case is convenient for storage and for transporting the float, and it is fitted to hold the float. The two balls and the PVC tube are simply accessories. The entire product is considered a GRI 3 (b) set with the essential character imparted to the set by the inflatable pool float. Therefore, the entire set will be classified as if it consisted of the pool float alone as an inflatable article in Chapter 39 of the HTSUSA. The sample will be returned, as requested.

The applicable subheading for the inflatable pool float with its carrying case, two balls and a PVC tube will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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