The tariff classification of "The Boomer" from China

N034355 August 15, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Kenny Choi Kamino International 514 Eccles Ave San Francisco, CA 94080 RE: The tariff classification of “The Boomer” from China Dear Mr. Choi: In your letter dated July 28, 2008, you requested a tariff classification ruling on behalf of Diggin Active. The merchandise that is the subject of this ruling request is identified as “The Boomer,” item number 00115. “The Boomer” is comprised of a miniature toy golf club with a soft oversized head, a soft tee, and two foam balls. The kid-friendly toy golf set is designed for use by children ages four and up. The applicable subheading for “The Boomer” 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…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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division