E86055 E8 Ruling Active

The tariff classification of animal rings for water play from China.

Issued August 31, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

You are requesting the tariff classification on inflatable rings used while playing in a pool. The rings are 26 inches in circumference, and are designed to represent a dolphin, a lion, a frog or a hippo. The representative sample is a dolphin. The animal rings are strictly for amusement purposes while in a pool, and are not considered swimming aids or life saving devices. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the pool toy animal rings will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures…and parts and accessories thereof: Other.

Full text

NY E86055 August 31, 1999 CLA-2-95:RR:NC:2:224 E86055 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Machelle Blair Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of animal rings for water play from China. Dear Ms. Blair: In your letter dated August 19, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on inflatable rings used while playing in a pool. The rings are 26 inches in circumference, and are designed to represent a dolphin, a lion, a frog or a hippo. The representative sample is a dolphin. The animal rings are strictly for amusement purposes while in a pool, and are not considered swimming aids or life saving devices. The sample will be returned, as requested. The applicable subheading for the pool toy animal rings will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures…and parts and accessories thereof: Other...Toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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