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NY K87957




August 11, 2004
CLA-2-39:RR:NC:SP:221 K87957

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Mr. Robert J. Myers
Water Skeeter Sports Innovations, Inc.
2701 E. Hammer Lane, Suite 101
Stockton, CA 95210

RE: The tariff classification of the “Daytripper Pontube” float tube from China.

Dear Mr. Myers:

In your letter dated July 10, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The “Daytripper Pontube” float tube is designed for use in fishing, carrying one person on lakes, ponds, rivers and streams. It acts as a floating seat or platform for fishing. The float tube consists of a U-shaped polyvinyl chloride (PVC) inflatable bladder and a PVC inflatable headrest encased within a nylon textile cover. Two inflatable PVC pontoons encased within nylon textile covers are attached to the U shaped top. The float’s buoyancy is enhanced by the closed cell foam plastic seat that is encased within a textile nylon cover. The essential character of the float tube is imparted by the PVC inflatable bladders that keep the tube afloat. Your sample is being returned.

You suggest classification in subheading 9506.29 of the Harmonized Tariff Schedule, which provides for, among other articles, articles and equipment for gymnastics, athletics and other sports or outdoor games. However, the float tube is not similar to the water sports equipment enumerated in the tariff. It is not a requisite
piece of sports equipment used in the performance or achievement of athletic water activities or as a water sport training or practice device. This issue has been addressed in Headquarters Ruling Letter 959405 of September 28, 1998.

The applicable subheading for the Daytripper Pontube float tube 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.

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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