The tariff classification of Aqua Paddle Ball and Aqua Volleyball from China

N061356 June 12, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9506.99.6080 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of Aqua Paddle Ball and Aqua Volleyball from China Dear Ms. Downing: In your letter dated May 15, 2009 you requested a tariff classification ruling. A sample of the Aqua Paddle Ball set and the Aqua Volleyball were received with your inquiry. The Aqua Paddle Ball Set is comprised of 2 wooden paddles with waterproof neoprene handles and 2 rubber paddle balls. The paddle size is approximately 9” (W) x 15” (L). The item is adult sized and would be considered an outdoor game, rather than a toy, because it is not designed primarily for amusement but as equipment for physical activity and games. The Aqua Volleyball is a volleyball constructed of waterproof neoprene with an inflatable bladder. The Aqua Volleyball is distinguishable from sports equipment of heading 9506 due to its appearance and construction. Its soft construction is not suitable or intended for use in a rugged, serious athletic activity but rather for amusement. The samples will be returned as requested. The applicable subheading for the Aqua Volleyball 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. The applicable subheading for the Aqua Paddle Ball set 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 or 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