The tariff classification of an inflatable pool raft from China.

N256498 September 8, 2014 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Elizabeth Kessens Customs Senior Analyst Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an inflatable pool raft from China. Dear Ms. Kessens: In your letter dated August 20, 2014, you requested a tariff classification ruling. SKU# 14640401 is a Polyvinyl-chloride (PVC) inflatable pool raft with a Banana Boat logo® printed upon its surface. The item is advertised as an 18 pocket raft, of which water can be placed inside the pockets for cooling purposes or the pockets can be used as drink holders for entertainment purposes. This item when inflated measures: 66.9-inches by 25.2-inches by 12.6-inches. The applicable subheading for the PVC inflatable pool raft will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division