The tariff classification of a slide toy from Taiwan

NY 854881 August 27, 1990 CLA-2-95:S:N:N3D:225-854881 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Marvin Schwartz Helm Toy 200 Fifth Avenue New York, N.Y. 10010 RE: The tariff classification of a slide toy from Taiwan Dear Mr. Schwartz: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : July 20, 1990 ON BEHALF OF : Helm Toy DESCRIPTION OF MERCHANDISE : The sample submitted, item #615, is called a "Safari Slide". The slide consists of plastic pipe segments with connectors, a 32" X 180" blue plastic slide and a 30" X 40" plastic canopy cover. Assembly is required, which includes attachment of a hose, from a water source to the pipe connection. The long blue slide is placed on the lawn and the canopy above it. When the water is turned on, a spray emits from water jets located on the sides of the canopy. This wets the surface of the plastic material below and allows a child to slide under the canopy. HTS PROVISION : Other toys (except models), not having a spring mechanism HTS SUBHEADING : 9503.90.6000 RATE OF DUTY : 6.8 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport