The tariff classification of a "Squirt Gun" from Taiwan, China or Thailand.

NY K82276 January 9, 2004 CLA-2-95:RR:NC:SP:225 K82276 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Stephanie M. Ranney-Shaw Johnson Outdoors Watercraft Sports & Leisure, Leisure Life Ltd. 4855 Broadmoor SE Grand Rapids, MI 49512 RE: The tariff classification of a “Squirt Gun” from Taiwan, China or Thailand. Dear Ms. Ranney-Shaw: In your letter dated December 18, 2003, you requested a tariff classification ruling. You submitted a sample of a “Squirt Gun” identified as item number 4671. The item consists of a pump-action toy machine gun-like squirt gun made of plastic that measures approximately 17 inches in length in its “resting” position and 25-1/2 inches in length when “pumped.” The squirt gun has two blue handgrips, a white barrel with an orange safety cap at its end, and expels water through its barrel via pump action. The item is intended as a toy to provide frivolous amusement for a child. Your sample is being returned as requested. The applicable subheading for the “Squirt Gun” identified as item number 4671 will be 9503.90.0080, 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: Other.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division