The tariff classification of inflatable dog ramps from China.

N305818 September 4, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Frank A. Prackler Harold I. Pepper Co., Inc. 82 Pine Street, Suite 202 Freeport, NY 11520 RE: The tariff classification of inflatable dog ramps from China. Dear Mr. Prackler: In your letter dated August 16, 2019, you requested a tariff classification ruling on behalf your client, International Leisure Products, Inc. A catalogue was submitted in lieu of samples. The products under review are inflatable dog ramps listed as “PUPPLANK XL,” item number 33248, and “PUPPLANK MEDIUM,” item number 33424. These ramps are intended to be used alongside boats, docks, and pools to help animals get out of the water. They feature a cutout with deep mesh that has a weighted bottom for easier entrance onto the ramp. There is also an ethylene vinyl acetate (EVA) traction pad on top. Each kit includes a pump, carry bag, and repair kit. As these inflatable dog ramps are articles of plastic and not elsewhere specified or included, the applicable subheading will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division