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NY J87167




September 22, 2003

CLA-2-39:RR:NC:SP:221 J87167

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500; 9503.90.0025; 9503.90.0080

Ms. Darlene D. Jones
Schenker, Inc.
1300 Diamond Springs Road
Virginia Beach, VA 23455

RE: The tariff classification of inflatable plastic water items from China.

Dear Ms. Jones:

In your letter dated August 12, 2003, on behalf of General Foam Plastics Corporation, you requested a tariff classification ruling.

Six samples were provided with your letter. All are composed of plastic. Item # P26-0432-B is a low gauge inflatable transparent swim ring which is for use by children to play in water. The flimsiness of this product precludes its use for safety. Item# P05-0006 is an inflatable baby seat boat with leg openings designed to keep a baby afloat in a pool with help from an adult. Item# P07-0532-C is an inflatable “Kids Rider” or float for use in water. Item# P09-0440-D is a rectangular inflatable mat for use in staying afloat on the water. Item# O3-0004-1 is an inflatable escape boat. The thickness or gauge of the plastic of the boat is not stated, but the boat is more substantially constructed than the floats and rings. The sixth sample is an inflatable beach ball.

The applicable subheading for the inflatable baby seat float, the Kids Rider and the rectangular mat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticspneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the beach ball will be 9503.90.0025, HTS, which provides for inflatable toy balls, other. The rate of duty will be free.

The applicable subheading for the swim ring will be 9503.90.0080, HTS, which provides for other toys;: other: other. The rate of duty will be free.

We cannot issue a ruling on the escape boat without additional information. We need to know the type of plastic and the gauge or thickness of the plastic sheet used to make the escape boat.

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 Joan Mazzola at 646-733-3023

Sincerely,

Robert B. Swierupski
Director,

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