CLA-2-95:OT:RR:NC:N4:424
Dianna Garren
Star Asia Customs, Trade and Security Inc.
208 Church Street
Decatur, GA 30030
RE: The tariff classification of the Splish Splash 4-1 Learning Pad and the Cocomelon Watermelon Splash Pad from China
Dear Ms. Garren:
In your letter submitted December 10, 2021, you requested a tariff classification ruling on behalf of your client Sunny Days Entertainment LLC.
Photographs and descriptions of the “Splish Splash 4-1 Learning Pad,” item number 320102, and the “Cocomelon Watermelon Splash Pad,” item number 320507, were submitted with your inquiry. The circular PVC “Splish Splash 4-1 Learning Pad” is approximate 48 inches in diameter, 2.75 inches deep and contains floating letters, numbers, and animal figures enclosed/sealed into the rim/side wall of the splash pad. The floating figures are not removable. Numbers, animal shapes and the alphabet are printed onto the floor of the pad to encourage children to play matching games with the floating figures enclosed in the side wall of the splash pad. The “Cocomelon Watermelon Splash Pad” is approximately 45 inches in diameter and 2 inches deep. Both splash pads feature a 360-degree sprinkler when connected to any standard water hose. The sprinkler chamber is on the rim of the splash pads and spray water upwards and inwards. The primary design function is to create a constant sprinkler flow that allow the pads to collect enough water for splashing when children actively play on the pads. Once in use with play activity, the water is expelled over the soft pliable side wall of the play mats. The sides and base are a soft PVC and collapse when stepped on, minimizing water retention. When in use, the accumulated water will reach approximately 1 inch deep or less, enough to support splashing activity, and 2 inches deep when the pads are static, without any motion or not in use. Without a water supply, the pads deflate, flatten, and do not retain water. The splash pads are principally designed for the amusement of children 1 years of age and older.
The applicable subheading for the “Splish Splash 4-1 Learning Pad”, item number 320102, and the “Cocomelon Watermelon Splash Pad”, item number 320507, 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 https://hts.usitc.gov/current.
Please note that modifications to the HTSUS [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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