The tariff classification of children’s toys and outdoor playground equipment from Spain

NY G88447 April 13, 2001 CLA-2-95:RR:NC:SP:225 G88447 CATEGORY: Classification TARIFF NO.: 9503.90.0000; 9506.99.6080 Pablo Gomez Feber International S.A. Pol. Ind. Derramador C/Albacete, s/n Apdo. 20 (03440) IBI (Alicante) SPAIN RE: The tariff classification of children’s toys and outdoor playground equipment from Spain Dear Mr. Gomez: In your letter dated March 2, 1001, received in this office on March 16, 2001, you requested a tariff classification ruling for five children’s products. Illustrative literature was submitted for our review. The “Baby Slide W/Sounds & Lights”, SKU #002302, is a folding plastic slide for toddlers. The slide is capable of adjusting to three different height levels but only has two steps. When a child slides down the incline, music plays (up to 14 different melodies) and colored notes light up along the edge of the slide. The “Baby Activity Gym”, SKU #010048, consists of a ladder, slide, and ride-on seal swing attached to an open play enclosure. The open enclosure incorporates two activity boards on its inner walls. The boards include activities such as; a horn steering wheel, gears, starting key, shape matching, mirror, etc. The unit folds up into a tower like structure for storage. It is designed for children 18 months and up. The “3 Position Extendible See-Saw”, SKU #990005 (page 22 of catalog), is a traditional style seesaw. The item is made of molded plastic and reinforced steel rods. It features three height adjustments to accommodate youngsters from toddler age to adult. A separate seat on the unit enables an adult to accompany the very young when learning to ride. The “Febergus 3 Sections”, SKU #980204 (page 11 of catalog), consists of a series of arch shaped structures which connect together to form a tunnel through which a child can crawl. The completed unit is intended to resemble a centipede with plastic “feet” jutting out from the sides. The arch shaped pieces are made of rigid plastic and contain numerous holes to provide light inside the tunnel. The assembled structure is designed for outdoor use where the ground serves as the floor to the unit. The last item is the “Febergus”, SKU #970052 (page 12 of catalog). This article is virtually the same as the “Febergus 3 Sections” with the addition of a fourth connector that extends the centipede tunnel. The applicable subheading for the “Baby Slide W/Sounds & Lights”, SKU #002302, “Febergus 3 Sections”, SKU #980204, and “Febergus”, SKU #970052, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the “Baby Activity Gym”, SKU #010048, and “3 Position Extendible See-Saw”, SKU #990005, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…Other…Other.” The rate of duty will be 4 percent ad valorem. 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