Classification of Aqua Buoy flotation device

HQ 083388 April 12 1989 CLA2:CO:R:C:G 083388 SR CATEGORY: Classification TARIFF NO.: 3926.90.75 Mr. Joseph V. Pignatiello Optimum Manufacturing Inc. 1351 W. 121st Avenue Denver, Colorado 80234 RE: Classification of Aqua Buoy flotation device Dear Mr. Pignatiello: This is in reference to your letter dated January 10, 1989, requesting the tariff classification of the Aqua Buoy flotation device under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted. FACTS: The merchandise at issue is the Aqua Buoy flotation device. It consists of a plastic box casing that is attached to the forearm by an adjustable Velcro strap designed to be worn around the wrist. The box contains a self inflating tubular flotation cushion that is composed of polyamide plastic film material. When the locking arm on the box is pushed upward, a small cylindrical gas containing unit is activated and simultaneously the unit is ejected. The compressed air cartridge inflates the plastic cushion to a 30 x 30 cm buoyant life preserver. ISSUE: What is the classification of the Aqua Buoy flotation device? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(a) provides that if goods are prima facie classifiable under two or more headings classification shall be determined according to the heading that provides the most specific description.   2  Subheading 3926.90.75, HTSUSA, provides for other articles of plastics, pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The merchandise at issue is composed of a plastic casing box which contains a plastic inflatable cushion. Because the article also contains a metal cylinder and a textile wrist band, several headings could be applicable. The most specific description of the merchandise at issue is provided by subheading 3926.90.75, HTSUSA, which provides for plastic articles and inflatable articles. This merchandise must be classified here under GRI 3(a). HOLDING: The merchandise at issue is classifiable under subheading 3926.90.75, HTSUSA, as other articles of plastics, pneumatic mattresses and other inflatable articles not elsewhere specified or included. The rate of duty is 4.2 percent ad valorem under the General duty rate column. Sincerely, John Durant, Director Commercial Rulings Division