The tariff classification of assorted toys and an inflatable mat from China

NY H81272 June 7, 2001 CLA-2-95:RR:NC:SP:225 H81272 CATEGORY: Classification TARIFF NO.: 9503.90.0000; 9503.49.0000; 3926.90.7500 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of assorted toys and an inflatable mat from China Dear Ms. Dorfman: In your letter dated May 9, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Incorporated. A sample of the “Indoor/Outdoor Preschool Playground” was submitted with your inquiry. The article is composed of six inflatable vinyl toys and a partially inflatable vinyl mat for young children. As the mat and toys are unrelated to one another in their use, the various articles must be separately classified. The “Tunnel” measures 24” X 16” X 16”. It has two transparent side windows and an opening on top for a child to stand up while remaining inside the article. The “Ring Set” is composed of a standing base with a vertical shaft that holds three removable plastic rings. A child can repeatedly remove and replace the rings in play activity. Upon inflation, the “Bop Bag” stands 32” high by 12 ½” wide. It is printed with colorful pictures of animals and will bounce back to a standing position after being knocked over. The “Turtle” is full figured upon inflation and measures 11” X 7 ¼” X 5”. The “Tumbler” is transparent with colorful printed pictures of numbers, letters and objects around its body. The item measures 17” long by 9 ¼” in diameter. Inside the tumbler is a jingle bell that sounds when a child rolls the article. The “Ride-on Horse”, upon inflation, portrays a full figured animal and measures 21” X 19” X 19”. A child can sit on the horse and pretend to ride by wiggling about. The “Mat” is made of vinyl and measures 72” X 72” X 8”. The surface area of the mat is flat but the “walls” around the unit are inflatable. It is marketed as a play area for indoor/outdoor use and as a “catch all” for baby’s meals or messy projects. Your sample is being returned as requested. The applicable subheading for the “Tunnel, “Ring Set”, “Bop Bag” and “Tumbler” will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the “Turtle” and “Ride-on Horse” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the “Mat” will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2 percent ad valorem. 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