The tariff classification of an inflatable play toy from China

PD G80523 August 10, 2000 CLA-2-95:L:OFO:D22 G80523 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Pauline Anderson Imaginair Incorporated 1225 Karl Ct. Wauconda, Illinois 60084 RE: The tariff classification of an inflatable play toy from China Dear Ms. Anderson: In your letter dated August 3, 2000, you requested a tariff classification ruling. The sample submitted with your inquiry is called “Quickplay Fun Roller,” style no. 50020. The product is a play roller tube constructed of heavy duty 16 gauge PVC. A rechargeable pump included with the article provides hands-free inflation. The tube measures 60” in diameter and is intended for children ages 5 and up. The applicable subheading for the play roller tube will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas