CBP Ruling F88351 — The tariff classification of a ball play center from China

Tariff classification

Headings: 9503

Product description

The submitted article is called a “Gumball Playland,” stock #5599. The item consists of an inflatable PVC open enclosure and 100 plastic hollow balls. When inflated, the unit measures 63" (diameter) X 46" (high). The open enclosure is shaped like a space capsule with a base that resembles a child’s wading pool. The item is designed to hold 100 multi-colored balls, each having a diameter of approximately 3 inches. In the center of the base stands a transparent cylinder with a colored spiral pathway in which the balls may be dropped. The child can watch the balls glide down the pathway and roll out into the play area. The “Gumball Playland,” is intended for indoor/outdoor use by children ages 3 and up. The item allows youngsters to safely play amidst a deluge of balls contained within the parameters of the unit. In this instance, the term “Gumball” is meant to be indicative of the multi-colored plastic balls and in no way refers to any type of candy or edible product.

CBP rationale

The applicable subheading for the “Gumball Playland,” stock #5599, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY F88351 June 30, 2000 CLA-2-95:RR:NC:SP:225 F88351 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Bernice Rudd Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of a ball play center from China Dear Ms. Rudd: In your letter dated May 25, 2000, received in this office on June 6, 2000, you requested a tariff classification ruling. The submitted article is called a “Gumball Playland,” stock #5599. The item consists of an inflatable PVC open enclosure and 100 plastic hollow balls. When inflated, the unit measures 63" (diameter) X 46" (high). The open enclosure is shaped like a space capsule with a base that resembles a child’s wading pool. The item is designed to hold 100 multi-colored balls, each having a diameter of approximately 3 inches. In the center of the base stands a transparent cylinder with a colored spiral pathway in which the balls may be dropped. The child can watch the balls glide down the pathway and roll out into the play area. The “Gumball Playland,” is intended for indoor/outdoor use by children ages 3 and up. The item allows youngsters to safely play amidst a deluge of balls contained within the parameters of the unit. In this instance, the term “Gumball” is meant to be indicative of the multi-colored plastic balls and in no way refers to any type of candy or edible product. The applicable subheading for the “Gumball Playland,” stock #5599, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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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