CBP Ruling M85351 — The tariff classification of a Pogo Moon Board( from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of a Pogo Moon Board( identified as item number 478501, which is being returned upon your request. The item consists of a purple plastic board similar to a skateboard that measures approximately ½” in height x 8” in width x 24” in length that has two yellow rubber mounds that measure approximately 3-1/4” in height and 5” in diameter attached to the center of the board on both the top and bottom. To use, a child stands on the board while pressing the inside of their feet and ankles against the two yellow mounds on top of the board to hold themselves upright and balance themselves. Then, with the two yellow mounds on top of the board still pressed between their feet and ankles, the child jumps up and down on the two rubber mounds on the bottom of the board, which causes the board and child to bounce up and down in a pogo-stick-like action. The item is not considered a sport recreation device of Heading 9506, but is a toy intended to provide amusement for children.

CBP rationale

The applicable subheading for the Pogo Moon Board( identified as item number 478501 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTUS), 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 M85351 July 25, 2006 CLA-2-95:RR:NC:SP:225 M85351 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Maureen Ford Toys R Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a Pogo Moon Board( from China. Dear Ms. Ford: In your letter dated July 19, 2006, you requested a tariff classification ruling. You submitted a sample of a Pogo Moon Board( identified as item number 478501, which is being returned upon your request. The item consists of a purple plastic board similar to a skateboard that measures approximately ½” in height x 8” in width x 24” in length that has two yellow rubber mounds that measure approximately 3-1/4” in height and 5” in diameter attached to the center of the board on both the top and bottom. To use, a child stands on the board while pressing the inside of their feet and ankles against the two yellow mounds on top of the board to hold themselves upright and balance themselves. Then, with the two yellow mounds on top of the board still pressed between their feet and ankles, the child jumps up and down on the two rubber mounds on the bottom of the board, which causes the board and child to bounce up and down in a pogo-stick-like action. The item is not considered a sport recreation device of Heading 9506, but is a toy intended to provide amusement for children. The applicable subheading for the Pogo Moon Board( identified as item number 478501 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTUS), 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. 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/. 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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