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NY C85604




March 27, 1998

CLA-2-95:RR:NC:2:224 C85604

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0040

James H. Abbott
David K. Lindemuth Co.
Customs Brokers
317 E. Redondo Beach Blvd.
Gardena, CA 90248

RE: The tariff classification of an inflatable water-sport tube and its textile cover from Taiwan, China, and/or the Philippines.

Dear Mr. Abbott:

In your letter dated March 20, 1998, you requested a tariff classification ruling, on behalf of Kent Sporting Goods Co., Inc., your client.

You are requesting the tariff classification on water-sport equipment which consists of a 28-30 gauge vinyl inflatable tube and a cover (for the tube) constructed of 420 and 840 Denier Nylon. The cover has handles, and loops for attachment of a towrope. In use, the tube is inflated within the cover, then towed behind a boat or other watercraft, with a rider clinging to the handles. It can also be used by swimmers as a float. A miniature sample of the actual item was submitted along with a sales catalog of the importer's line of merchandise.

The applicable subheading for the inflatable tubes and their covers, either imported together or separately, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other...Other." The rate of duty will be .9 percent ad valorem. 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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