N082916 N0 Ruling Active

The tariff classification of a split swim ring from China

Issued November 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The swim ring is an inflatable plastic pool toy consisting of an animal head on a U-shaped base. The ring is designed to fit around a child’s upper body. In its deflated state the product measures 20 inches by 18 inches. The swim ring, in part because it is open at the back, does not fit securely around the child, and is flimsily constructed of thin gauge plastic sheeting, is not considered a swimming aid or life saving device. The split swim ring is designed strictly for amusement.

CBP rationale

The applicable subheading for the animal head split swim ring, item 9006780, 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.

Full text

N082916 November 30, 2009 CLA-2-39:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a split swim ring from China Dear Ms. Aldinger: In your letter dated October 29, 2009, you requested a tariff classification ruling. The sample provided with your letter is identified as an animal head split swim ring, item 9006780. The swim ring is an inflatable plastic pool toy consisting of an animal head on a U-shaped base. The ring is designed to fit around a child’s upper body. In its deflated state the product measures 20 inches by 18 inches. The swim ring, in part because it is open at the back, does not fit securely around the child, and is flimsily constructed of thin gauge plastic sheeting, is not considered a swimming aid or life saving device. The split swim ring is designed strictly for amusement. The applicable subheading for the animal head split swim ring, item 9006780, 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

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