The tariff classification of a skipping toy from Hong Kong

NY H84146 August 13, 2001 CLA-2-95:RR:NC:SP:225 H84146 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Stephanie Eshbach MGA Entertainment 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a skipping toy from Hong Kong Dear Ms. Eshbach: In your letter dated July 25, 2001 you requested a tariff classification ruling on behalf of ABC International Traders, Inc. A non-working sample of the “Water Skip Activity Toy”, item #251255, was submitted with your inquiry. The article consists of a plastic ball connected to a plastic ring by a long rod approximately 20” in length. The ring is designed for placement around the ankle of a child. In use, the child will manipulate their leg to swing the ball and rod around them. As the item rotates, the child must jump over the rod in a skipping fashion. In this particular model the child is directed to fill the ball with water and while swinging it around, centrifugal force inside the ball will cause the water to spurt out various holes in the unit. The article is designed purely for amusement purposes. The applicable subheading for the “Water Skip Activity Toy” will be 9503.90.0080, 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. 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