The tariff classification of an inflatable wading pool from China

NY J86336 June 25, 2003 CLA-2-95:RR:NC:2:224 J86336 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Mr. Spencer Hutchins AKA International, Inc 1200 South 192nd St Suite 103 Seattle, WA 98148 RE: The tariff classification of an inflatable wading pool from China Dear Mr. Hutchins: In your letter dated June 18, 2003, you requested a tariff classification ruling, on behalf of KidzKraze, Inc., your client. You are requesting the tariff classification on a product that has been described as an inflatable pineapple pool, designated item # 37140. The wading pool is constructed of 100 % poly vinyl chloride (PVC). The pool is 60 inches in diameter and 10 inches in depth. The pineapple decoration extends above the pool and is suspended by 3 inflated supports. The bottom of the pool is printed with a likeness of Sponge Bob, a popular cartoon character. The sample will be returned, as requested by you. You are requesting that the wading pool be classified as a toy under 9503.90.0080. Although recognizing the obvious play value of the inflatable wading pool, there is a provision specifically for wading pools in HTS 9506.99.5500 which takes precedence over the toy provision because it is the more specific subheading in the tariff for the instant product. The applicable subheading for the inflatable wading pool, item # 37140, will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division