The tariff classification of two inflatable wading pools and an inflatable toy from China
Issued July 14, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0071, 9506.99.5500
Product description
The “Banzai My First Starfish Pool” and “Banzai My First Splash Pool” are both inflatable PVC wading pools, one in the shape of a starfish while the other is round. The “Banzai Jr. Sprinkle ‘N Splash Play Mat” is a round PVC mat that attaches to a garden hose and sprays water out of holes around the mat’s perimeter, providing amusement for young children.
CBP rationale
The applicable subheading for the “Banzai My First Starfish Pool” and “Banzai My First Splash Pool” will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof. The applicable subheading for the “Banzai Jr. Sprinkle ‘N Splash Play Mat” will be 9503.00.0071, 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
N254766 July 14, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500, 9503.00.0071 Ms. Patricia Lew Toyquest, Inc. 2229 Barry Ave. Los Angeles, CA 90064 RE: The tariff classification of two inflatable wading pools and an inflatable toy from China Dear Ms. Lew: In your letter dated June 24, 2014, you requested a tariff classification ruling. Photographs of three items were received with your inquiry. The “Banzai My First Starfish Pool” and “Banzai My First Splash Pool” are both inflatable PVC wading pools, one in the shape of a starfish while the other is round. The “Banzai Jr. Sprinkle ‘N Splash Play Mat” is a round PVC mat that attaches to a garden hose and sprays water out of holes around the mat’s perimeter, providing amusement for young children. The applicable subheading for the “Banzai My First Starfish Pool” and “Banzai My First Splash Pool” will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof." The rate of duty will be 5.3% ad valorem. The applicable subheading for the “Banzai Jr. Sprinkle ‘N Splash Play Mat” will be 9503.00.0071, 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: Under 3 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 [email protected]. Sincerely, Gwenn K. Kirschner Director National Commodity Specialist Division
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