CLA-2-95:RR:NC:2:224 K87043
Mr. Donald J. Butler Jr.
The Little Tikes Company
2180 Barlow Road
Hudson, Ohio 44236
RE: The tariff classification of an inflatable Jump N Slide from Taiwan
Dear Ms. Butler:
In your letter dated June 9, 2004, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as an inflatable Jump N Slide; no style number is indicated for this product. The dimensions of the slide are as follows: 12 feet in length, 9 feet in width, and 6 feet in height. You have submitted an illustration, in lieu of a sample.
The proper classification for the Jump N Slide will be in Chapter 95 of the HTS, as equipment for general physical exercise.
The applicable subheading for the inflatable Jump N Slide (no style number indicated) will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games, not specified or included elsewhere in this chapter...parts and accessories thereof: other...other. The rate of duty will be 4 % ad valorem.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division