&&The submitted good is a 24" diameter circular swim ring. It consists of two identically-sized layers of flat plastic sealed at the edges, one of which contains a valve for inflating the ring. The good is suitable for ages 3-5 years.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9506.99.90.99 as a swimming accessory or under 9503.00.90.99 as a toy. These tariff classification numbers are incorrect.&&&&The good is not an article or equipment for general physical exercise, gymnastics or athletics nor a requisite for a particular sport or game. As such, the good falls under the scope of heading 39.26 which covers other articles of plastics.&&