The tariff classification of Inflatable Kiddy Pool from China

N030794 July 1, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Inflatable Kiddy Pool from China Dear Mr. Crago: In your letter dated June 12, 2008 you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as an Inflatable Kiddy Pool, item number A066FA00287. A photograph was submitted in lieu of a sample. The item is a round wading pool constructed of 100% PVC whose outer rings are inflatable. It measures 30” in diameter and 8” tall. The floor of the pool contains various “child drawing” designs. You stated in your request that you were unsure as to whether the item would be classified as a pool under heading 9506, a toy under heading 9503 or as other articles of plastics under heading 3926. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. Swimming pools and wading pools are specifically provided for in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) and takes precedence over the toy and other plastics provision because it is the more specific subheading in the tariff for the instant product. In addition, the Inflatable Kiddy Pool does not itself provide the manipulative play value or frivolous amusement characteristic of toy playthings classifiable under subheading 9503.00.0080. You suggest as one alternative classification heading 3926, HTSUS, which provides for other articles of plastics and includes a subheading, 3926.90.7500, for other articles of plastics…other inflatable articles not elsewhere specified or included.  The pool is not provided for in this subheading because it is specified or included in another heading of the tariff, i.e., in heading 9506.  In addition, Chapter 39 legal note 2(y) excludes articles described in chapter 95 from classification in chapter 39, even if also described by a heading in chapter 39. The applicable subheading for the Inflatable Kiddy Pool will be 9506.99.5500, HTSUS, which provides for “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” The rate of duty will be 5.3% 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division