CLA-2-95:RR:NC:SP:225 J86805

Mr. Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville, CA 94608

RE: The tariff classification of a Snow Slickster™ from China.

Dear Mr. Anderson:

In your letter dated July 15, 2003, you requested a tariff classification ruling.

You submitted a sample of a Snow Slickster™ identified as item number 39006. The item is a rectangular piece of polyvinyl chloride that measures approximately 42 inches in length and 20 inches in width that attaches to a child’s body by use of a nylon belt. When attached, the item hangs down behind the child who pulls the Snow Slickster™ between his/her legs and sits down on it. Two small holes in front are used as “handles.” The Snow Slickster™ is a toy intended to provide amusement to a child 5 years of age or older who will sit or on this “snow carpet” and slide down snow-covered hills. The item will be imported in assorted colors.

The applicable subheading for the Snow Slickster™ identified as item number 39006 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division