The tariff classification of the "Seashell Dive Game"

N342198 September 3, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Karen Tse Boley Int'l (HK) Ltd Suite 504-7, Tower B, HK, China RE:      The tariff classification of the "Seashell Dive Game" Dear Ms. Tse: In your letter submitted on August 22, 2024, you requested a tariff classification ruling on behalf of your client, Dollar General.  Photographs and a description of the “Seashell Dive Game” were submitted with your inquiry.  The article under consideration, "Seashell Dive Game,” item number 56262, is a water toy designed for young children.  The item consists of a plastic clam shell that opens in half containing 3 small plastic floating starfish.  The clam has a wind-up timer dial that pops the toy open releasing the little toy starfish for children to catch.  The “Seashell Dive Game” is distinguishable from competitive games and sports equipment of headings 9504 and 9506 due to its size, construction and limited skill level demands.  It will be classified as a toy principally designed for the frivolous amusement of children ages 3 years and older.  The applicable subheading for the, "Seashell Dive Game,” item number 56262, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division