The tariff classification of a water gun from China.

PD F83136 March 7, 2000 CLA-2-95:NEW:TCB II:D05 F83136 CATEGORY: Classification TARIFF NO: 9503.90.0045 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a water gun from China. Dear Ms. Mosqueda: In your letter dated February 10, 1999, you requested a tariff classification ruling. With your letter you submitted a sample of an item called the “Splash Water Splasher.” The item consists of a water gun that squirts water when the barrel is pumped. The gun is colored in non-traditional gun colors, and has an orange tip at the end of the barrel. The country of origin for the “Splash Water Splasher” will be China. The applicable subheading for the “Splash Water Splasher” will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys and models. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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, Kathleeen M. Haage Area Director New York/Newark Area