The tariff classification of a “foot sack” from China

N264831 June 9, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a “foot sack” from China Dear Ms. Mosqueda: In your letter dated May 12, 2015, you requested a tariff classification ruling. A sample of the “Hot Rainbow Foot Sack,” item number 734, was submitted with your inquiry. The item consists of a round crocheted “beanbag” filled with polyethylene pellets and stone. The sample that was received is yellow with an embroidered smiley face on it, however, the item comes is an assortment of styles. Children will derive amusement by determining how long they can continue kicking the sack with their feet before it falls to the ground. The item is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Hot Rainbow Foot Sack” 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division