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N021006 N0 Ruling Active

The tariff classification of an inflatable bounce house from China

Issued January 10, 2008 by U.S. Customs and Border Protection.

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N0 N021006 (January 10, 2008)

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

You are requesting the tariff classification on a Little Tikes Bounce House Trampoline Inflatable Toy, item #602405. It is an enclosed inflatable play area that is designed for both outdoor and indoor use. The flimsy construction of the trampoline portion of the product renders it not suitable for use as exercise equipment. The overall dimensions are 6 feet wide, 6 feet deep and 6.17 feet high. The sample will be returned, as requested by you.

CBP rationale

The applicable subheading for the Little Tikes Bounce House Trampoline Inflatable Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale…models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…other.

Full text

N021006 January 10, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Karen Cooper-Martin MGA Entertainment 16300 Roscoe Blvd. #150 Van Nuys, CA 91406 RE: The tariff classification of an inflatable bounce house from China Dear Ms. Cooper-Martin: In your letter dated December 12, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a Little Tikes Bounce House Trampoline Inflatable Toy, item #602405. It is an enclosed inflatable play area that is designed for both outdoor and indoor use. The flimsy construction of the trampoline portion of the product renders it not suitable for use as exercise equipment. The overall dimensions are 6 feet wide, 6 feet deep and 6.17 feet high. The sample will be returned, as requested by you. The applicable subheading for the Little Tikes Bounce House Trampoline Inflatable Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale…models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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