The tariff classification of a ball play pit, a mesh screen, support poles and an inflatable base from China

NY 817755 January 26, 1996 CLA-2-95:RR:NC:FC: 225 817755 CATEGORY: Classification TARIFF NO.: 9503.70.0030; 6306.22.9010; 3926.90.9890; 3926.90.7500 Mr. Paul J. Crowley Coudert Brothers 1114 Avenue of the Americas New York, N.Y. 10036-7703 RE: The tariff classification of a ball play pit, a mesh screen, support poles and an inflatable base from China Dear Mr. Crowley: In your letter dated December 21, 1995, received in this office on December 27, 1995, you requested a tariff classifi-cation ruling on behalf of your client The Mel Appel Group, Inc. A sample of the "Kokomo Joe Ballpark" play pit was submitted with your inquiry. The article consists of a mesh screen enclosure, a plastic inflatable base, four segmented plastic support poles and 300 hollow plastic balls. The balls are multi colored with a diameter of approximately 3 inches. The mesh screen will be constructed from polyethylene or polyester fibers and will have a zippered opening to permit entry inside the unit. The plastic base resembles a wading pool in appearance. It has a flat bottom surface and inflates on four sides. Support poles are inserted through the mesh screen to form a dome like structure over the unit. The support poles are made of plastic and collapse into three segment pieces. Upon assembly, the product measures 52" in length, 40" in width and 45" in height. The "Ballpark" is intended for indoor/outdoor use by young children ages 3 and over. It is the intent of the article to allow children to safely frolic amidst a deluge of balls contained within a specific visible area. Arrangements are currently being made, with your office, for return of the sample as requested. According to your letter, your client is contemplating importation of the "Ballpark" in two forms. The first scenario to be addressed is the importation of the complete set packaged together in a closed box for retail sale. In the second scenario, the inflatable base, plastic poles and mesh screen would be imported from China in bulk, to be assembled here with balls of U.S. origin. In the first instance, when all required articles are imported packaged together for retail sale, you have a toy set. The set is put up in a manner clearly indicating its use as a toy for children's amusement. In the second scenario the articles are imported in bulk and, as such, are not recognized as toys for tariff purposes. The components are fully functional articles based on their own merits and, therefore, are separately classifiable. The applicable subheading for the "Kokomo Joe Ballpark" play pit when imported retail packed as a set will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the mesh screen will be 6306.22.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: tents: of synthetic fibers: other, screen house. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for the three piece support pole will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the inflatable base will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 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 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division