According to the application details and the submitted sample, it is an inflatable "water hammock, article no. 8516228". The goods, made up of different fabrics, are flat (not inflated) and are approx. 152 x 67 x 14 cm in size. It consists of a lying surface made of an approximately rectangular cut, net-like openwork knitted fabric (ready-made net of item 5608, approx. 111 cm long x 21 to 28 cm wide), which is encircled by a wide strip of plastic foils welded together in the sense of the note 1 to Chapter 39 (approx. 24 cm wide on the narrow sides, up to 29 cm wide on the long sides). When inflated, the product is approximately 152 x 67 cm in size and has various warning notices printed on it and has two inflation valves on the underside. The goods should be used to lie on the water. Classification under heading 9506 is out of the question, as it is neither a piece of sports equipment nor an item of equipment for physical exercise, nor is it an open-air game. With regard to the size, the plastic films are to be regarded as imparting character. The water hammock is presented together with instructions for use and a self-adhesive repair patch in a colorfully printed cardboard box for retail sale. According to customs tariff law, it is a "different product made of plastics, other than mentioned in the code numbers 3926 1000 00 0 to 3926 9097 77 0".
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[1][1]. DEBTI49862/21-1#755094