The tariff classification of a pool float from Taiwan

N267802 September 1, 2015 CLA-2-40:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Carissa ClarkCornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a pool float from Taiwan Dear Ms. Clark: In your letter dated August 7, 2015, on behalf of Cinmar DBA Frontgate and Grandin Road, you requested a tariff classification ruling. A sample was provided and is being returned to you. The article at issue is identified as item 14996, “World’s Finest Pool Float”. The pool float is composed of foam material that has been looped over itself at one end to form a headrest. In your submission you indicate that the cellular foam material is composed primarily of nitrile butadiene rubber, and is coated with polyvinyl chloride (PVC) sheeting to make it impermeable to the elements. The pool float measures approximately 73 inches in length by 24 inches in width by 2.75 inches in thickness. The article is similar in form and function to the pool lounge described in New York Ruling Letter N197675, dated January 18, 2012. The applicable subheading for the pool float will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Of cellular rubber. The rate of duty will be free. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division