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NY R00598




July 28, 2004
CLA-2-95:RR:NC:2:224 R00598

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.4500

Ms. Barbara J. Riley
Kmart Corporation
3100 West Big Beaver Rd
Troy, MI 48084

RE: The tariff classification of 3 Snow Tubes from China

Dear Ms. Riley:

In your letter dated July 20, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on 3 different inflatable Snow Tubes that are described as follows: style 213516 is a 39 inch diameter Snow Tube of 15 gauge PVC, style 213539 is a 55 inch diameter Snow Tube of 15 gauge PVC also, and style 213544 is an oblong 73 inch double Snow Tube of 18 gauge PVC. Style 213516 incorporates two handles, while styles 213539 and 213544 each are equipped with four handles. The proper classification for the three styles will be in Chapter 95 of the HTS, as other sleds, toboggans, and the like. Illustrations were submitted for the merchandise, instead of samples.

The applicable subheading for the 3 inflatable Snow Tubes, styles 213516, 213539, and 213544, will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise...parts and accessories thereof: other: sleds, bobsleds, toboggans and the like and parts and accessories thereof: other, including parts and accessories. The rate of duty will be 2.8 %, 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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