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The tariff classification of pool toys from China
Issued November 16, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E89107 (November 16, 1999)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The first article, item #04621 is called “Aqua Soft Diving Sticks.” The diving sticks, made of soft PVC, are brightly colored and measure approximately 8 ¾” in length and 1” in diameter. The sticks are weighted to encourage their landing in an upright position on the floor of the pool. It is intended that children will enjoy diving into the water to retrieve the sticks. The second article, item #04623, “Aqua Soft Diving Rings” consists of three soft PVC rings. The rings have a diameter of 5 ¾” and are brightly colored for high visibility. Like the sticks described above, the rings are designed to sink to the bottom of the pool and are weighted to stand upright for easy retrieval. The submitted samples do not contain any instructions to indicate use of the articles in a game type setting involving skill, chance or endurance with an objective of winning. Therefore, they do not qualify as games of heading 9504 or 9506. If any changes are made to the products, which might impact upon this decision, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. §177.2.
CBP rationale
The applicable subheading for the “Aqua Soft Diving Sticks,” item #04621, and “Aqua Soft Diving Rings,” item #04623, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY E89107 November 16, 1999 CLA-2-95:RR:NC:SP:225 E89107 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of pool toys from China Dear Ms. Chip: In your letter dated October 20, 1999 you requested a tariff classification ruling. Two samples were submitted to this office. The first article, item #04621 is called “Aqua Soft Diving Sticks.” The diving sticks, made of soft PVC, are brightly colored and measure approximately 8 ¾” in length and 1” in diameter. The sticks are weighted to encourage their landing in an upright position on the floor of the pool. It is intended that children will enjoy diving into the water to retrieve the sticks. The second article, item #04623, “Aqua Soft Diving Rings” consists of three soft PVC rings. The rings have a diameter of 5 ¾” and are brightly colored for high visibility. Like the sticks described above, the rings are designed to sink to the bottom of the pool and are weighted to stand upright for easy retrieval. The submitted samples do not contain any instructions to indicate use of the articles in a game type setting involving skill, chance or endurance with an objective of winning. Therefore, they do not qualify as games of heading 9504 or 9506. If any changes are made to the products, which might impact upon this decision, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. §177.2. The applicable subheading for the “Aqua Soft Diving Sticks,” item #04621, and “Aqua Soft Diving Rings,” item #04623, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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