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NY L89895

February 8, 2006

CLA-2-39:RR:NC:SP:221 L89895


TARIFF NO. 3926.90.7500

Mr. Steve Gunther
Stonepath Logistics International Services 980 Lone Oak Road, Suite 134
Eagan, MN 55121

RE: The tariff classification of a plastic barrel bunker from China.

Dear Mr. Gunther:

In your letter dated January 16, 2006, on behalf of your client, R2 International, Inc., you requested a classification ruling.

You have submitted illustrations of the paintball 4 foot barrel bumper as well as a sample swatch of the material used in its construction. The barrel bunker is a standing inflatable device used for protection from other players while playing a paintball game. The barrel bunker is identified as model number R2-Barrel-4. This product stands 48 inches high by 32 inches wide by 32 inches deep when inflated. It is constructed of 0.5 mm unsupported polyvinyl chloride (PVC) sheeting. The fabric is double layered to give the item a consistent shape. The PVC sheeting is described as UV-resistant, fade-resistant, airtight and waterproof. A repair kit with a patch and glue is included. The bunker can be secured to any soft surface using the provided 3.5-inch poly stakes. For play on hard surfaces where the grounding stakes cannot be used, there are flaps at the base to allow for heavy objects to be placed on them as weights.

There is a two-part valve system to ensure total air-tightness. A large quick-inflate valve fills the bunker to 90 percent capacity in minutes. A conventional valve allows variable inflation to the desired pressure. The barrel bunker deflates easily for mobility and storage.

The applicable subheading for the inflatable barrel bunker will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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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