The tariff classification of inflatable "Wave Blasters" from China.

NY C88967 July 30, 1998 CLA-2-39:RR:NC:2:224 C88967 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York NY 10004 RE: The tariff classification of inflatable "Wave Blasters" from China. Dear Mr. Marshak: In your letter dated June 10, 1998, you requested a tariff classification ruling on behalf of Intex Recreation Corp. The merchandise consists of inflatable, plastic "Wave Blasters" featured in the Intex Wet Set® line. Style numbers 58196, 58197 and 58198 range in size from 76 inches x 30 inches to 50 inches x 25 inches. The Wave Blaster models are composed of 12 gauge (0.3mm) vinyl, incorporate two separate air chambers and have two welded-on plastic handles. You assert these items are water sport equipment classifiable in subheading 9506.29.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), because they are similar to examples Customs has found to be water sport equipment for tariff purposes. The Explanatory Notes to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the nomenclature at the international level. They represent the considered views of classification experts of the Harmonized System Committee. While not treated as dispositive, the Explanatory Notes are to be given considerable weight in Customs' interpretation of the HTSUSA. It has therefore been the practice of the Customs Service to consult the terms of the Explanatory Notes when interpreting the HTSUSA. The Explanatory Note at 95.06(B) states that heading 9506 covers requisites for other sports and outdoor games, e.g.: (2) Water-skis, surf-boards, sailboards and other water-sport equipment, such as diving stages (platforms), chutes, divers' flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes...for swimmers or divers. Although the cited 95.06 Explanatory Note contains a long list of articles and equipment that are classifiable in heading 9506, inflatable shallow water body surfers like the subject Wave Blasters are not one of them, nor are they similar to the listed articles that were intended to be included in this heading for water-sport equipment. They are ceraintly not similar to surf boards, as suggested by counsel, in either use or composition. Nor is the Wave Blaster recognized as a practice or training device for the sport of swimming or scuba diving as is, for example, the kickboard device classified in subheading 9506.29, HTSUSA, in NY A88733 and other rulings. Swimming is considered a sport and equipment like kickboards having as their primary function the improvement of leg stroke technique and leg strength are training or practice devices classified in the water-sport category. Other than the plastic handles, the Wave Blaster's characteristics such as its inflation, thin gauge rating, its weight and its inflated see-thru window make it quite similar to the class of ordinary inflatable surfers and mats classifiable in provisions other than the sports equipment paragraphs of the HTSUSA. The mats are 12 gauge thickness and of relatively flimsy strength and durability compared to water inflatables Customs has classified as water-sport equipment such as the 30-odd gauge ski towables and sport tubes equipped with handles and tow ropes. See NY ruling 893751 dated January 28, 1994 and DD898432 of June 17, 1994. This office believes the Wave Blasters are more suitable as a source of entertainment in shallow waters preferably where "action" waves are present. We do not share your view that using this product in the activity of wave riding or mat surfing in shallow water possesses "to a meaningful degree the same...challenging and skillful recreation which characterize...acknowledged sports." The Newman Importing Co. V. United States, 76 Cust. Ct. 143, C.D. 4648, 1976. The applicable subheading for the "Wave Blasters will be 3926.90.7500, HTSUSA, which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The duty rate will be 4.2 percent ad valorem. 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)466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division