The tariff classification of various children’s inflatable toy sports equipment from China

N239540 March 26, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of various children’s inflatable toy sports equipment from China Dear Mr. Cervantes: In your letter dated March 7, 2013, you requested a tariff classification ruling. Three samples were received with your inquiry. Item# 06773, “Arcade Alley Inflatable Kickboxing Bag with Gloves,” is a children’s play inflatable kickboxing bag measuring approximately 17 ¼” W x 17 ¼” L x 43” H when fully inflated. The base of the bag has a compartment to add water for greater stability. Also included is one set of plastic toy boxing gloves. Item# 06751, “Arcade Alley Speed Bag and Platform,” is a children’s play inflatable speed bag with a plastic platform to hang on a door. This item, measuring 23 ¼” W x 15 ¼” L x 23 ¾” H, is equipped with frame and hardware to adjust to any height on all standard doors. The third sample, item# 06750, “Arcade Alley Heavy Bag,” is a children’s play inflatable heavy bag which comes with string and clamp to hang from overhead doorposts. The dimensions of this item are 14” W x 14” L x 25” H. All three items are principally designed for the amusement of children 5 years of age and older. Children will derive amusement pretending to train as a real boxer or kickboxer. The applicable subheading for the “Arcade Alley Inflatable Kickboxing Bag with Gloves,” “Arcade Alley Speed Bag and Platform” and “Arcade Alley Heavy Bag” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Thomas J. Russo Director National Commodity Specialist Division