The tariff classification of a splash slide from China
Issued November 7, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
A photograph of the Intex “Cool Splash Water Slide,” item number 58851, was submitted with your inquiry. The item is a giant inflatable slide that is designed to rest at the edge of a swimming pool. Similar to the item in NY R01128, dated 12/10/04, there is a slide extension at the bottom of the slide that hangs above the water, cushioning the sliding child prior to hitting the water. The item can be connected to a garden hose which wets the sliding surface via the built-in sprayer plugs. The “Cool Splash Water Slide” is principally designed for the amusement of children 6 years of age and older.
CBP rationale
The applicable subheading for the “Cool Splash Water Slide” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.
Full text
N189821 November 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a splash slide from China Dear Mr. Morse: In your letter dated October 21, 2011, you requested a tariff classification ruling. A photograph of the Intex “Cool Splash Water Slide,” item number 58851, was submitted with your inquiry. The item is a giant inflatable slide that is designed to rest at the edge of a swimming pool. Similar to the item in NY R01128, dated 12/10/04, there is a slide extension at the bottom of the slide that hangs above the water, cushioning the sliding child prior to hitting the water. The item can be connected to a garden hose which wets the sliding surface via the built-in sprayer plugs. The “Cool Splash Water Slide” is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Cool Splash Water Slide” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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
Ruling history
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