The tariff classification of soft foam games from China

N147278 March 8, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 4202.92.3031 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of soft foam games from China Dear Mr. Ayoub: In your letter dated February 2, 2011, you requested a tariff classification ruling. Samples of two soft foam games were submitted with your inquiry. The first game is called “Memory Match Catch,” item # 978-1-60169-1170 and the second is “Dog Tag,” item # 978-1-60169-1163. Both belong to the product line of Soft Shapes Play to Learn Games. The “Memory Match Catch” game includes 20 foam fish, a miniature fishing net and a mesh storage bag. The fish game pieces float in the water during bath time. The object of the game is to catch the fish with the fishing net until you match the 10 pairs of identical fish. The “Dog Tag” game includes 2 squirting dogs, 10 floating targets and a mesh storage bag. The targets on their bases float in the water during a bath. The object of the game is to find the matching 5 pairs of animals and knock them down with the squirting dogs. Both games are designed for children 3 years of age and older. The travel bag that is included in each game is constructed of 100% nylon mesh textile material. The bag is designed to provide storage, protection, portability and organization to its contents. The bag has an unlined main compartment with a drawstring closure. The travel bag is of durable construction and suitable for prolonged use. It measures approximately 8.5’ (W) x 9.5” (H). The samples will be returned as requested. The applicable subheading for the “Memory Match Catch” and “ Dog Tag” games will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be free. The applicable subheading for the travel bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The duty rate will be 17.6% 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