The tariff classification of a Pool Party Pack from China

NY M84495 July 11, 2006 CLA-2-95:RR:NC:2:224 M84495 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 9503.90.0080; 9004.90.0000; 4202.92.3031 Ms. Lisa Williams Shelcore Toys 347 Elizabeth Ave. Somerset, NJ 08873 RE: The tariff classification of a Pool Party Pack from China Dear Ms. Williams: In your letter dated June 21, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Pool Party Pack, item #02891. The product is comprised of the following components: 4 plastic diving rings, 4 plastic squirtees that represent sea creatures, 3 water bombs (balls), 3 pearl divers that are shaped like clams, and 1 pair of swim goggles. All of the foregoing items are packaged and sold in a sports or travel bag that is not the normal packing for the contents of the Pool Party Pack. The bag’s essential character is the man-made fiber knit fabric. The Pool Party Pack, item #02891, is not considered a set for the purposes of the HTSUS. All the components will be separately classified. The applicable subheading for the 4 Squirtees and 3 Pearl Divers of the Pool Party Pack, item #02891, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the 4 diving rings and 3 water bombs of the Pool Party Pack, item #02891, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the swim goggles of the Pool Party Pack, item #02891, will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the man-made fiber sports or travel bag of the Pool Party Pack, item#02891, will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags: with outer surface of textile materials: other…other: of man-made fibers; other. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The man-made fiber sports or travel bag of item #02891 falls within category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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