The tariff classification of an outdoor toy from Sri Lanka and/or Korea

NY F86631 May 19, 2000 CLA-2-95:RR:NC:SP:225 F86631 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Angie Holbeck Granite Gear 2312 10th Street P.O. Box 278 Two Harbors, MN 55616 RE: The tariff classification of an outdoor toy from Sri Lanka and/or Korea Dear Ms. Holbeck: In your letter dated April 10, 2000, received in this office on May 3, 2000 you requested a tariff classification ruling. A sample of the “Flyer” was submitted for our examination. The product is a disk shaped object for outdoor play activities. It is composed of a polyethylene foam disk covered by 100% nylon material and nylon binding tape. The item measures approximately 11 ½” in diameter. According to the marketing literature submitted, the “Flyer” is intended as an outdoor toy that has multiple uses while camping. It may be used in a throw and toss play activity, it may be used as a cushion to sit on or, it may be retrieved by a dog companion accompanying you on your journey. The primary use of the “Flyer” is viewed as a toy for amusement purposes. Other claimed uses as an item to sit on or to throw to one’s dog are viewed as secondary. Your sample is being returned as requested. The applicable subheading for the “Flyer” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division