The Product
- Inflatable articles made wholly of polyvinyl chloride (PVC) plastic.
- The pool float is a flat, mattress-type float meant to be laid on in a pool, shaped like a can or a flag.
- The pool ring is an inflatable ring for the pool.
- The bottle-shaped inflatable is decorative and isn't used for floating in a pool.
- Sold to companies as promotional items printed with the company's name and logo, not in retail stores.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Inflatable pool floats, rings, and bottles | HTS 3926.90.7500 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included |
Explanation
CBP found the pool floats and rings are principally used for lounging during water recreation, not for amusement, and that they aren't swim training devices or water sports equipment.
The bottles take their character from being inflatable. CBP noted they would have no decorative appeal unless fully inflated, so they're better described as inflatable articles of plastic than as ornaments.
All three are made wholly of PVC plastic, and CBP placed them on the line in heading 3926 for pneumatic mattresses and other inflatable articles of plastics not covered elsewhere.
Headings CBP ruled out
- heading 9503, toys: The floats and rings are principally used for lounging in water recreation, so they aren't toys principally designed for amusement.
- heading 9506, water sports equipment: The floats and rings aren't designed as swim training devices and don't resemble the exemplars the heading lists for water sports equipment.
- the ornamental articles line of heading 3926: The bottles get their character from being inflatable and would lack decorative appeal when not fully inflated.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an inflatable article made wholly of PVC plastic?
- Is it used for lounging in the water or as an inflatable decoration, rather than as a toy?
- Is it something other than a swim training device or water sports equipment?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.7500 | ✓ Still in the schedule | Heading 3926 › Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N317196 classified inflatable pool floats on the same line, and N275159, N308556 (an inflatable pillow), N341074 (an inflatable neck pillow), N341576 (a plastic inflatable noodle) and N305818 (inflatable dog ramps) are on the same line too. R03193 covers inflatable items under this and other codes, and N329549 covers snow removal tarpaulins on a different line.
- N275159June 2, 2016Inflatable articles from China3926.90.7500
- N308556January 6, 2020Inflatable pillow from China3926.90.7500
- N341576August 7, 2024Plastic inflatable noodle from China3926.90.7500
- N341074July 24, 2024Inflatable neck pillow from China3926.90.7500
- R03193February 27, 2006Inflatable items from China3926.90.7500, 9503.90.0025, 9503.90.0080
- N329549December 14, 2022Three snow removal tarpaulins from China3926.90.9985
- N305818September 4, 2019Inflatable dog ramps from China3926.90.7500
- N317196February 8, 2021Inflatable pool floats from China3926.90.7500
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332822 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms