813654 81 Ruling Active

The tariff classification of pool games and pool toys from China.

Issued August 22, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0040, 9506.99.6080

Headings: 9506, 9503

Product description

The tariff classification of pool games and pool toys from China.

CBP rationale

The applicable subheading for the item No. 38088 Wind-up Tatoo will be 9503.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures. the applicable subheading for the pool games will be 9506.99.6080, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports.

Full text

NY 813654 August 22, 1995 CLA-2-95:S:N:N7:224 813654 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9503.49.0040 Thomas Shu Blue-Box Toys Inc. 200 Fifth Ave. Suite 838 New York, NY 10010 RE: The tariff classification of pool games and pool toys from China. Dear Mr. Shu: In your letter dated August 16, 1995, you requested a tariff classification ruling. The merchandise consists of the following articles: 38075 - Tic Tac Toss and Water Darts 38076 - Frog Toss 38079 - Croc Catch Game 38080 - Fishing Game 38088 - 8 assorted Wind-Up Tatoo Item 38088 is a plastic toy representation of a fish with a wind-up mechanism. A tatoo appears on the article when it is placed in water. The applicable subheading for the item No. 38088 Wind-up Tatoo will be 9503.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other, Toys having a spring mechanism." The rate of duty will be free. The remaining articles are suitable for use and appear principally used in outdoor pools. They meet the tariff definition of "games" in that they can be used in a competition or contest that involves skill, chance or endurance and are played according to rules with the objective of winning. Accordingly, the applicable subheading for the pool games will be 9506.99.6080, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: Other: Other." The rate of duty will be 4.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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