The tariff classification of a “stick and catch” toy from China

N300424 September 21, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of a “stick and catch” toy from China Dear Ms. Mosqueda: In your letter dated August 31, 2018, you requested a tariff classification ruling. A sample of the Big Surf “Stick & Catch,” item number 4801, was submitted with your inquiry. The item is comprised of 2 concave plastic paddles, approximately 7” in diameter that contain an elastic strap on the underside, which fits over the child’s hand. It also includes one small ball, approximately 2.25” in diameter, which contains 32 half-inch suction cups that will stick to the paddles upon contact. Children will derive hours of fun playing catch with this item. The “Stick & Catch” toy is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the Big Surf “Stick & Catch 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division