The tariff classification of Crashing Waves Water Park from China.

N027455 June 3, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Karen Cooper-Martin MGA Entertainment 16300 Roscoe Blvd., #150 Van Nuys, CA 91406 RE: The tariff classification of Crashing Waves Water Park from China. Dear Ms. Cooper-Martin: In your letter dated April 8, 2008 you requested a tariff classification ruling. A sample of the Little Tikes Crashing Waves Water Park was received with your inquiry. The item is described as an inflatable play area that is designed for water play outdoors and measures 15’ in width x 17’ in length x 10’ in height. On one side of the water park there is a stair climber which leads to what is described on your website as a lighthouse which contains a water cannon. On the other side is a curved water slide that empties into a shallow pool. There is also a crawl-through tunnel under the lighthouse that leads to the shallow pool. A regular lawn hose connects to the item’s tubing to provide the water to the spray cannons and create a slippery surface for sliding into the shallow pool. An electric powered air blower is on continuously while the water park is in use in order for it to remain inflated. The product is for children between 5 and 10 years of age. You state that the Crashing Waves Water Park is an inflatable toy and that its sole use is to amuse. You also state that due to its principal use, intended age and form of play that the Crashing Waves Water Park is a toy classifiable in subheading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys and is duty free. Furthermore, you described the Crashing Waves Water Park as being far more than a wading pool, with the majority of the play value, bulk and cost related to the non-pool play activity. Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The headings under consideration are as follows: 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools 9503 Other toys In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provides commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Although the term "toy" is not defined in the tariff, the ENs to chapter 95 indicates that a toy is an article designed for the amusement of children or adults. Heading 9503, HTSUS, applies to "other toys," i.e., all toys not specifically provided for in the other headings of chapter 95. It has been Customs’ position that the amusement requirement means that toys should be designed and used principally for amusement. See HQ W967654, dated May 3, 2007 and HQ 956261, dated May 26, 1994; Additional U.S. Rule of Interpretation 1(a), HTSUS. The Crashing Waves Water Park does not provide the manipulative play value or frivolous amusement characteristic of toy playthings. The applicable subheading for the Little Tikes Crashing Waves Water Park will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be 4 % ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division