The tariff classification of a toy disk from China
Issued April 25, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
Product description
A sample of "Splatters", item #02631, was received in this office. The article consists of two foam disks which may be soaked in water and tossed. The foam disks are designed purely for amusement purposes. Although some rulings may be issued based upon a photograph and descriptive literature, this is not always the case. It is only when an article's use is clearly established from either the photo or literature presented that this office will rule on a product. Your inquiry does not provide enough information for us to give a classification ruling on the "Bellow Fish" (#02678), "Water Baseball" (#02851) or "Shark Hockey" (#02852). Your request for a classification ruling should include a sample of each product in the condition in which it will be imported (include retail package). Are there rules on how to play with the "Water Baseball" or "Shark Hockey"? Is there point accumulation, a win/lose situation, etc.? If instructions exist for any of the articles please include them.
CBP rationale
The applicable subheading for the "Splatters", item #02631, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.
Full text
NY A82363 April 25, 1996 CLA-2-95:RR:NC:FC: 225 A82363 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 088733-1101 RE: The tariff classification of a toy disk from China Dear Ms. Chip: In your letter dated April 9, 1996, received in this office on April 10, 1996, you requested a tariff classification ruling. A sample of "Splatters", item #02631, was received in this office. The article consists of two foam disks which may be soaked in water and tossed. The foam disks are designed purely for amusement purposes. Although some rulings may be issued based upon a photograph and descriptive literature, this is not always the case. It is only when an article's use is clearly established from either the photo or literature presented that this office will rule on a product. Your inquiry does not provide enough information for us to give a classification ruling on the "Bellow Fish" (#02678), "Water Baseball" (#02851) or "Shark Hockey" (#02852). Your request for a classification ruling should include a sample of each product in the condition in which it will be imported (include retail package). Are there rules on how to play with the "Water Baseball" or "Shark Hockey"? Is there point accumulation, a win/lose situation, etc.? If instructions exist for any of the articles please include them. The applicable subheading for the "Splatters", item #02631, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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