N091916 N0 Ruling Active

The tariff classification of the Spring Ring pool toy from Taiwan

Issued February 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

A photograph of the Spring Ring pool toy was submitted with your inquiry. The product is comprised of 2 floating spring rings made from EVA foam, 1 polyester splash ball and 1 rubber ball. The spring rings float, and can either be tossed like Frisbees or used to bounce the ball, back and forth.

CBP rationale

The applicable subheading for the Spring Ring pool toy will be 9503.00.0080, 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

N091916 February 18, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Mark D. Fuchs Maranda Enterprises, LLC 6350 W. Donges Bay Road Mequon, WI 53092 RE: The tariff classification of the Spring Ring pool toy from Taiwan Dear Mr. Fuchs: In your letter dated January 21, 2010, you requested a tariff classification ruling. A photograph of the Spring Ring pool toy was submitted with your inquiry. The product is comprised of 2 floating spring rings made from EVA foam, 1 polyester splash ball and 1 rubber ball. The spring rings float, and can either be tossed like Frisbees or used to bounce the ball, back and forth. You suggested classification in either 9506.21.8000 or 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS). However, the item is not designed to be used as a swim training device nor is it similar to the exemplars in the heading for water sports equipment. This item is distinguishable from competitive games and sports equipment of headings 9504 and 9506 due to its size, construction and limited skill level demands. It will be classified as a toy designed for the frivolous amusement of children or adults. The applicable subheading for the Spring Ring pool toy will be 9503.00.0080, 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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