CLA-2-95:OT:RR:NC:N4:424
Ms. James Wiley III
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of two inflatable water play centers from China
Dear Mr. Wiley:
In your letter dated April 7, 2015, you requested a tariff classification ruling on behalf of Intex Recreation Corp.
A sample of the “Mermaid Kingdom Play Center,” item# 57139EP, and the “Dinoland Play Center,” item# 57135EP, were received with your request. The inflatable “Mermaid Kingdom Play Center” measures approximately 110” (L) x 63” (W) x 55” (H) and is constructed of PVC. It includes a water slide, a splash landing area, six “Fun Ballz” that are used in conjunction with two “Sea Hoops,” and rings for a ring toss game. The “Castle Arch” water spray attaches to a household garden hose for increased water play. The “Dinoland Play Center,” also inflatable and constructed from PVC, measures approximately 131” (L) x 90” (W) x 40” (H), and contains a water slide, a splash landing area, a “Dino Hoops” ball toss game, a “Volcanic Ball Roller” game, as well as a ring toss game. Children will derive amusement from both of these items by playing on the water slides and playing the various activities that are included. Both items are principally designed for the amusement of children two years of age and older.
The applicable subheading for the “Mermaid Kingdom Play Center,” and the “Dinoland Play Center” will be 9503.00.0071, 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: Under 3 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 http://www.usitc.gov/tata/hts/.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division