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NY I89143

December 24, 2002

CLA-2-39:RR:NC:SP:221 I89143


TARIFF NO.: 3926.90.7500

Ms. Irene Kwok
CDP Ltd.
12 West 57th Street, 5th Floor
New York, NY 10019

RE: The tariff classification of an inflatable raft (C-76056A) from China.

Dear Ms. Kwok:

In your letter dated December 13, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The inflatable raft is composed of polyvinyl chloride (PVC) plastic. The raft measures approximately 5 ½ feet in length and 2 ½ feet in width. The raft is appropriate for use in a swimming pool, but because of its flimsiness and insecure nozzle, would not offer the safety and stability required in an ocean or sea.

The applicable subheading for the inflatable raft will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticspneumatic 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 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 Joan Mazzola at 646-733-3023


Robert B. Swierupski

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