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NY R01439




February 24, 2005

CLA-2-39:RR:NC:SP:221 R01439

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of inflatable boats from China.

Dear Mr. Crago:

In your letter dated February 10, 2005, you requested a tariff classification ruling.

Pictures of four styles of inflatable boats were provided with your letter. Styles C066FA00188, C066FA00323 and W066FA00066 are one-man inflatable boats composed of polyvinyl chloride sheeting ranging from 10 to 12 gauge in thickness. Style W066FA09643 is an inflatable boat set. The boat is composed of polyvinyl chloride sheeting measuring 13 gauge in thickness. The set includes 48” plastic oars and a mini air pump. All four boats have towropes and oarlocks.

The applicable subheading for the inflatable boats and the inflatable boat set will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: other: pneumatic 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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