10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a “Water Pals Play Mat” from China.
Issued February 4, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H87566 (February 4, 2002)
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
The submitted sample, Item #03287, “Water Pals Play Mat”, is an inflatable vinyl play mat that measures approximately 18” in diameter and is designed as a toy for the amusement of children 6-18 months old. The play mat contains six plastic water pals (lobster, turtle, and assorted colored fish) and works when filled with water. It is suggested that the toy will encourage manual and muscular dexterity, as well as stimulate the brain with color or movement, because as the infant pats, reaches or crawls, the water pals will react by “swimming” through the water. The play mat also has a button that, when pressed by the infant, activates a melody chip that plays music. Your sample is being returned as requested.
CBP rationale
The applicable subheading for Item #03287, “Water Pals Play Mat”, 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: Other.
Full text
NY H87566 February 4, 2002 CLA-2-95:RR:NC:SP:225 H87566 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of a “Water Pals Play Mat” from China. Dear Ms. Markey-Wohar: In your letter dated January 9, 2002, you requested a tariff classification ruling. The submitted sample, Item #03287, “Water Pals Play Mat”, is an inflatable vinyl play mat that measures approximately 18” in diameter and is designed as a toy for the amusement of children 6-18 months old. The play mat contains six plastic water pals (lobster, turtle, and assorted colored fish) and works when filled with water. It is suggested that the toy will encourage manual and muscular dexterity, as well as stimulate the brain with color or movement, because as the infant pats, reaches or crawls, the water pals will react by “swimming” through the water. The play mat also has a button that, when pressed by the infant, activates a melody chip that plays music. Your sample is being returned as requested. The applicable subheading for Item #03287, “Water Pals Play Mat”, 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: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an Easter basket from China.
The tariff classification of children’s costumes from China.
The tariff classification of a child’s costume from China.
The tariff classification of Assorted Bath Tote Sets from China
The tariff classification of 16" Black/Orange Grass Broom, Item #P761075A and 38" Black/Orange Grass Broom Item #P761077A from China
The tariff classification of Zillion ATM Machine from China
The tariff classification of toy golf balls from China
The tariff classification of Zillion Touch Screen ATM from China
The tariff classification of a baby play activity mat from China, Hong Kong, or Taiwan
The tariff classification of a children’s lift-the-flap book from China.
Follow H87566
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.