L85934 L8 Ruling Active

The tariff classification of Water Bombs( from China.

Issued June 24, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted an assortment of Water Bombs( identified as item number 04510, which are being returned upon your request. The Water Bombs( are multi-colored spongy balls with a textile outer surface that measure approximately 3-1/4” in diameter. Each ball absorbs water that is released as it is thrown and caught, soaking the recipient of the ball. The Water Bombs( are intended to provide frivolous amusement and are packaged in an assortment of three inside a mesh bag with a hangtag.

CBP rationale

The applicable subheading for the Water Bombs( identified as item number 04510 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 L85934 June 24, 2005 CLA-2-95:RR:NC:SP:225 L85934 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Kathy Marlow Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of Water Bombs( from China. Dear Ms. Marlow: In your letter dated June 17, 2005, you requested a tariff classification ruling. You submitted an assortment of Water Bombs( identified as item number 04510, which are being returned upon your request. The Water Bombs( are multi-colored spongy balls with a textile outer surface that measure approximately 3-1/4” in diameter. Each ball absorbs water that is released as it is thrown and caught, soaking the recipient of the ball. The Water Bombs( are intended to provide frivolous amusement and are packaged in an assortment of three inside a mesh bag with a hangtag. The applicable subheading for the Water Bombs( identified as item number 04510 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

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