K89366 K8 Ruling Active

The tariff classification of a Rock ‘N’ Teeter Fun Float from China.

Issued September 16, 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 Rock ‘N’ Teeter Fun Float identified as SKU 13492409. The item is a yellow 100% polyvinyl chloride (PVC) inflatable toy teeter-totter that floats on the water and is designed for use by two children in a swimming pool. The teeter-totter, when inflated, measures approximately 54” x 32” x 20”, with double handgrips on opposite sides. Amusement is derived when two children climb on opposite ends of the teeter-totter and rock back and forth, trying to avoid falling into the water. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Rock ‘N’ Teeter Fun Float identified as SKU 13492409 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 K89366 September 16, 2004 CLA-2-95:RR:NC:SP:225 K89366 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a Rock ‘N’ Teeter Fun Float from China. Dear Ms. Bonadonna: In your letter dated September 3, 2004, you requested a tariff classification ruling. You submitted a sample of a Rock ‘N’ Teeter Fun Float identified as SKU 13492409. The item is a yellow 100% polyvinyl chloride (PVC) inflatable toy teeter-totter that floats on the water and is designed for use by two children in a swimming pool. The teeter-totter, when inflated, measures approximately 54” x 32” x 20”, with double handgrips on opposite sides. Amusement is derived when two children climb on opposite ends of the teeter-totter and rock back and forth, trying to avoid falling into the water. Your sample is being returned as requested. The applicable subheading for the Rock ‘N’ Teeter Fun Float identified as SKU 13492409 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →