The tariff classification of a toy lawn sprinkler from China

PD E83746 July 9, 1999 CLA-2-95:L:OFO:D22 E83746 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Steven De Core Team Fanok 701 Penhorn Avenue Secaucus, N.J. 07094 RE: The tariff classification of a toy lawn sprinkler from China Dear Mr. De Core: In your letter dated June 21, 1999, you requested a tariff classification ruling on behalf of your client, Tristar Products. The sample enclosed with your request is identified as “Lenny Sprinkler Game.” The article is a toy lawn sprinkler made of molded plastic. The item is a three dimensional feline representation of a character called “Lenny.” The product is shaped in the form of a head which measures 12 inches high and 10 inches wide. On top of the head is a non-motorized sprinkling device that directs water upward. The lawn sprinkler includes a plastic cone-shaped hat that measures 10 inches high. The hat is colored yellow and placed on top of the head. The force of the water shoots upward and lifts the hat suspending it in motion. The water balances the hat up in the air to a distance of several feet. An opening at the top of the hat has a cover that deflects water to the sides. Waterproof stickers are included in the box to complete the character’s face and decorate the hat. Three foam throwing hoops are also included with the game sprinkler set. Your sample is being returned as requested. The applicable subheading for the toy lawn sprinkler will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas