The tariff classification of an inflatable pool toy from China

N049644 February 10, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an inflatable pool toy from China Dear Mr. Crago: In your letter dated January 15, 2009 you requested a tariff classification ruling. A sample of the “2-in-1 Inflatable Basketball & Ring Toss Game Set,” Atico reference number A066FA00273, was received with your inquiry. The merchandise, constructed of vinyl, is designed to be used in a pool and consists of an inflatable basketball hoop that sits atop a floating base. Incorporated into the floating base are three posts for playing ring toss. A child-sized inflatable basketball and three rings are also included. This item is distinguishable from competitive games and sports equipment of headings 9504 and 9506 due to its size, construction and limited skill level demands. It will be classified as a toy designed for the frivolous amusement of children ages three and up. The applicable subheading for the “2-in-1 Inflatable Basketball & Ring Toss Game Set” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“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. 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