CLA-2-95:OT:RR:NC:N4:424
Mr. Brett Everett
OEC Group
13100 Alondra Blvd.
Cerritos, CA 90703
RE: The tariff classification of three children’s toys from China
Dear Mr. Everett:
In your letter submitted April 23, 2020, you requested a tariff classification ruling on behalf of your client, Brand 44 DBA B4Adventure. Photographs and a description of three children’s toy products were submitted with your inquiry.
The first product under consideration is the American Ninja Warrior Race Hop Ball set, item ANW 120. The set is comprised of one red and one blue high impact bounce ball (similar to an exercise ball) and a hand pump. Each ball can support a maximum weight of 250 pounds and is constructed with a handle, which allows one to sit on it and bounce without falling off. The set is principally designed for the amusement of children ages 8 years and older. In accordance, in part, with GRI 3b… goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. It is the opinion of this office that the items which impart the essential character of this particular set are the high impact bounce balls. Therefore, the American Ninja Warrior Race Hop Ball set is classifiable in Chapter 95.
The second product, the Playzone Fit Stepping Stones, item PLZ 605, consists of two,10 inch high, and three, 3 inch high, colorful plastic stepping stones. The lightweight and durable stepping stones are easy to set up and move around, enabling children to create a variety of stone paths themselves and engage in hopping and jumping activities. The two different heights of stones provide a slight challenge for children to navigate while keeping their balance. The different sized stepping stones encourage stacking and organizing that stimulate thinking and enhance imagination. The product also provides an amusing way for a child to build self-confidence and develop concentration skills as different paths are created and mastered. The product is principally designed for the amusement of children ages 3 and older.
The third item, PLZ 608 Playzone Fit Twist N Spin, is a stationary toy that children can stand or sit on for non-stop spinning and twirling activities. The product carries a maximum weight of allowance 175 pounds and provides an amusing activity that encourages balance and early cognitive development within a young child. The item is principally designed for the amusement of children ages 3 and older.
The applicable subheading for the Race Hop Ball Set will be 9503.00.0013, 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: Inflatable toy balls, balloons and punchballs, of rubber: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the Stepping Stones and the Twist N Spin will be 9503.00 0073 HTSUS, 9503.00.0073, 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division