The tariff classification of an Inflatable Plastic Play Arena from China

PD E89793 December 10, 1999 CLA-2-95:S:T:1:3:D14 E89793 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Joseph R. Hoffacker 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of an Inflatable Plastic Play Arena from China Dear Mr. Hoffacker: In your letter dated November 9, 1999 you requested a tariff classification ruling on behalf of your client Consolidated Stores. Descriptive literature was submitted with your inquiry. The subject product is described as Item # 9492 Four-In-One Sports Arena. It consists of the following components: A 90” x 90” inflatable plastic play arena An inflatable plastic playball tent with 100 plastic balls An inflatable plastic soccer ball and a plastic soccer goal An inflatable plastic basketball and a plastic basketball hoop A plastic ring toss with three (3) mounted pegs and two (2) rings The playball tent, soccer goal and basketball hoop are permanently mounted to the “Sports Arena”. No dimensions are provided for the playball tent but it appears to comprise approximately one-fourth of the area of the “Sports Arena”. The applicable subheading for the Inflatable Plastic Play Arena will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other, Other toys and models. The rate of duty will be free, and will remain unchanged in 2000. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport