The tariff classification of canopied baby floats from China

N246836 November 14, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of canopied baby floats from China Dear Ms. Ford: In your letter dated October 3, 2013, you requested a tariff classification ruling. Two samples were provided with your letter and are being returned as you requested. The “Sun Cover Baby Turtle Float” (Item #5F602E8) and the “Cars Sun Canopy Baby Float” (Item #25139) are plastic inflatable pool floats or seats that are designed to acclimate a baby to water. Both floats have two leg openings and an inflatable overhead sunshade or canopy for protection from the sun. The floats are intended for babies from 9 to 24 months. The applicable subheading for the inflatable floats will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic 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. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division