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NY L89202




December 14, 2005

CLA-2-39:RR:NC:SP:221 L89202

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the “Deluxe Kiddie Tug Boat” from China.

Dear Ms. Aldinger:

In your letter dated November 15, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The Deluxe Kiddie Tugboat (Item #943112) is an inflatable boat-like float with built-in seat for use by a child in a swimming pool. It is composed of unsupported polyvinyl chloride (PVC) plastic sheeting. The boat, which can hold one young child, measures 25 inches by 32 inches. It has a horn and steering wheel, though the steering wheel is only for the child to hold, since it cannot be used to steer the boat. The child’s legs extend into the water through two openings in the bottom of the boat. There are two plastic handles on the sides of the boat for an adult to maneuver the boat and to hold it steady to ensure the child’s safety. The inflatable is not designed to amuse the child but to allow the child to sit in the water in a pool. As you requested, the sample will be returned.

The applicable subheading for the Deluxe Kiddie Tug Boat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other articles of plastics, pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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