The tariff classification of a pool lounger from China.

N269400 October 30, 2015 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Paula M. Connelly, Esq. Law Offices of Paula M. Connelly 67 South Bedford Street, Suite 400 West Burlington, MA 01803 RE: The tariff classification of a pool lounger from China. Dear Ms. Connelly: In your letter dated September 24, 2015, on behalf of Aqua Leisure Industries, you requested a tariff classification ruling. We are returning the sample submitted. The merchandise concerned is the Aqua30714gldx, “60-inch Trapezoidal Pool Lounger.” The pool lounger consist of a heavy gauge (14.4) Polyvinyl Chloride (PVC) air bladder with cross section onto which a polyester mesh cover, with the exception of the top head-pillow, completely covers over the entire air bladder with cross section. PVC is a form of plastic. The pool lounger has a form fitted cup holder included in the PVC bladder. When the air bladder is inflated with cross section, the user is able to float on water. The inflated cross section provides additional support for one’s legs. Without the PVC air bladder with cross section being inflated, the pool lounger is incapable of floating on water. Observation of the uninflated pool lounger indicates that the polyester mesh cover is not wrapped around the air bladder with cross section, but rather, loosely covers over a majority of the top, bottom and side surfaces. Upon inflation of the air bladder with cross section, the polyester mesh cover obscures a majority of the total surface area of the pool lounger’s bladder with cross section. This item is intended to be used in a pool, but also can be used in a lake. Additional information provided by the company indicates that the weight and cost of the PVC exceeds that of the polyester mesh cover, while the PVC comprises a majority of the surface area when taking into account a density factor for the open mesh of the polyester material. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.The 60-inch Trapezoidal Pool Lounger is composed of different components (i.e., plastic and textile) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. This office differentiates the 60-inch Trapezoidal Pool Lounger from the swimming pool floats of Headquarters ruling HQ H145739 dated November 16, 2012, in that the merchandise concerned does not consist one or two outer rings of woven polyester fabric containing an inflatable ring or tubing inside. The merchandise concerned is not “fabric-covered inflation” such as the swimming pool floats ruled upon in H145739. The polyester mesh cover simply adds durability and comfort to the pool lounger. Using The Home Depot case approach, weighing all essential character factors, such as the weight and cost of the PVC air bladder being greater than that of the polyester mesh cover, the total surface area of the PVC air bladder being greater than that of the polyester mesh covering, and the role of the PVC air bladder upon inflation to fulfill the functionality of the item which is to sustain a person’s body weight when floating on water, we are of the opinion that the PVC air bladder with cross section imparts the essential character to the good. The applicable subheading for the 60-inch Trapezoidal Pool Lounger Set 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division