The tariff classification of the “Tiki Lounge Water Park with Bubbling Spa” from China

N274088 April 7, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Ninette Pembleton MGA Entertainment 16300 Roscoe Blvd. #150 Van Nuys, CA 91406 RE: The tariff classification of the “Tiki Lounge Water Park with Bubbling Spa” from China Dear Ms. Pembleton: In your letter submitted March 16, 2016, you requested a tariff classification ruling. Photographs and a description of the “Tiki Lounge Water Park with Bubbling Spa” were submitted with your inquiry. The item is an inflatable play area constructed from polyurethane and measures approximately 15’ (L) x 15’ (W) x 10’ (H). On one side of the water park there is a “rock climbing wall” leading to a platform area that resembles a Tiki hut, while on the other side there is a water slide that empties into a shallow splash area approximately 8” deep. A garden hose splitter is included with the product that allows 2 hoses to be used at once to provide water to the slide and the bubbling spa. The bubbling spa (not heated) is approximately 11” deep. An electric blower must be kept on continuously for inflation of the structure. The item is principally designed for the amusement of children 5 to 10 years of age. The applicable subheading for the “Tiki Lounge Water Park with Bubbling Spa” 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, Deborah Marinucci Acting Director National Commodity Specialist Division