The tariff classification of a "20’ Wild Water Slide" from China.
Issued January 9, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
You submitted a sample of a “20’ Wild Water Slide” identified as item number 935163. The item is a one-piece blue and yellow vinyl slide that measures approximately 20 feet in length and is secured to the ground with plastic stakes. When the slide’s water channel is connected to a garden hose and the water turned on, water sprays up through holes in the slide. The slide has slightly elevated side walls (“bumpers”) that serve to collect the water on the surface to allow sliding. The item is intended as a toy to provide frivolous water play amusement for a child five years of age and older.
CBP rationale
The applicable subheading for the “20’ Wild Water Slide” identified as item number 935163 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 K82250 January 9, 2004 CLA-2-95:RR:NC:SP:225 K82250 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “20’ Wild Water Slide” from China. Dear Ms. Aldinger: In your letter dated December 23, 2003, you requested a tariff classification ruling. You submitted a sample of a “20’ Wild Water Slide” identified as item number 935163. The item is a one-piece blue and yellow vinyl slide that measures approximately 20 feet in length and is secured to the ground with plastic stakes. When the slide’s water channel is connected to a garden hose and the water turned on, water sprays up through holes in the slide. The slide has slightly elevated side walls (“bumpers”) that serve to collect the water on the surface to allow sliding. The item is intended as a toy to provide frivolous water play amusement for a child five years of age and older. The applicable subheading for the “20’ Wild Water Slide” identified as item number 935163 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.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →