The tariff classification of a swimming pool lounger from China.

NY G81760 September 1, 2000 CLA-2-94:RR:NC:SP:233 G81760 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Pauline Anderson Imaginair, Inc. 1225 Karl Ct. Wauconda, IL 60084 RE: The tariff classification of a swimming pool lounger from China. Dear Ms. Anderson: In your letter dated August 18, 2000, you requested a tariff classification ruling. The submitted photograph depicts the Leisure Pool Lounger, Style No. 50220. The item is a swimming pool lounger made of puncture resistant 16 gauge PVC, measuring 70”L x 31.5”W x 7.5”H and weighing 7 lbs. The lounger inflates in 60 seconds or less, and deflates in less than 60 seconds. It features one molded cup holder and one molded side holder for holding books, snacks, etc. Included with the lounger are a patented rechargeable pump, AC charger and PVC repair kit. The applicable subheading for the swimming pool lounger will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. The rate of duty will be free. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division