A82399 A8 Ruling Active

The tariff classification of a toy basketball set from China

Issued May 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

A picture of item #1010 for the "Shamu Water Basketball Game" was enclosed with your inquiry. The article consists of an inflatable whale figure (holding a basketball hoop) and an inflatable ball. It is designed for use as a pool toy. The whale figure stands 32 inches in height and can also be used as a bop bag.

CBP rationale

a basketball hoop) and an inflatable ball. It is designed for use as a pool toy. The whale figure stands 32 inches in height and can also be used as a bop bag. The applicable subheading for the "Shamu Water Basketball Game", item #1010, 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.

Full text

NY A82399 May 1, 1996 CLA-2-95:RR:NC:FC: 225 A82399 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Patricia Aaront The Toy Group Inc. 1 Hampton Street Westhampton Beach, N.Y. 11978 RE: The tariff classification of a toy basketball set from China Dear Ms. Aaront: In your letter dated April 8, 1996, you requested a tariff classification ruling. A picture of item #1010 for the "Shamu Water Basketball Game" was enclosed with your inquiry. The article consists of an inflatable whale figure (holding a basketball hoop) and an inflatable ball. It is designed for use as a pool toy. The whale figure stands 32 inches in height and can also be used as a bop bag. The applicable subheading for the "Shamu Water Basketball Game", item #1010, 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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