The tariff classification of a "Water Worm" from China

NY K81808 December 12, 2003 CLA-2-95:RR:NC:2:224 K81808 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Water Worm” from China Dear Ms. Aldinger: In your letter dated December 2, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a “Water Worm”. The item is a plastic hose covered in fabric, with a plastic tail at one end and a plastic head at the other end, designed to resemble a worm. The worm is filled with water by attaching the adapter to a water hose. When filled with water, the worm squirts water up to 25 feet. The item will be imported in 6 assorted styles of worms. The sample that was submitted is item 934577/Sludge Slider. The proper classification will be in Chapter 95 of the HTS, as other toys representing animals because the intent of the item is to amuse both children and adults. You have not requested the return of your sample. The applicable subheading for the “Water Worm”, item 934577, 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. 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 Tom McKenna at 646-733-3025 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division