The tariff classification of an inflatable pool float from China.

N288269 August 10, 2017 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Stone Wang General Manager Digo Creative Enterprise Ltd. Building 1040, No. 999 Wangqiao Road Pudong New Area, Shanghai China RE: The tariff classification of an inflatable pool float from China. Dear Mr. Wang: In your letter dated June 28, 2017, you requested a tariff classification ruling. Descriptive literature and a sample were provided. Item number 67110-PF, is identified as the “PVC Inflatable Air Mattress.” The item is composed of Polyvinyl-chloride (PVC) film and PVC air valve. The item is white on one side and white with pink flamingos on the other side. The item is used in pools, and beach or lake areas for recreational use. The item is suitable for children 6 years of age and older. We note that the warning labels are not in English. You indicate that the “PVC Inflatable Air Mattress” is used as a kind of aquatic toy, which complies with CPSIA and ASTM F963-11. However, it is the opinion of this office that the merchandise concerned is principally a float device for supporting children when engaged in water recreation over that of a floating device used for amusement. The applicable subheading for Item number 67110-PF, the “PVC Inflatable Air Mattress,” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division