N269795 N2 Ruling Active

The tariff classification of a “5-in-1 Beach Game Combo” set from China

Issued November 3, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The sample is being returned to you as requested. The item is a set of 5 outdoor games packaged together in a drawstring mesh backpack. It includes 2 round hook-and loop catch mitts with a fabric-covered ball, 2 plastic cestas with a plastic ball, 2 miniature plastic badminton rackets with a shuttlecock, 1 plastic flying disc and 1 miniature foam football. Based on the quality and construction of the items, they are principally designed for the amusement of children 8 years of age and older as a source of fun and entertainment. They are not used for serious competition or the intense testing of one’s skills and athletic ability.

CBP rationale

The applicable subheading for “5-in-1 Beach Game Combo” set 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

N269795 November 3, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a “5-in-1 Beach Game Combo” set from China Dear Mr. Prata: In your letter dated October 14, 2015, you requested a tariff classification ruling. A sample of the “5-in-1 Beach Game Combo,” CVS item number 940197, was received with your inquiry. The sample is being returned to you as requested. The item is a set of 5 outdoor games packaged together in a drawstring mesh backpack. It includes 2 round hook-and loop catch mitts with a fabric-covered ball, 2 plastic cestas with a plastic ball, 2 miniature plastic badminton rackets with a shuttlecock, 1 plastic flying disc and 1 miniature foam football. Based on the quality and construction of the items, they are principally designed for the amusement of children 8 years of age and older as a source of fun and entertainment. They are not used for serious competition or the intense testing of one’s skills and athletic ability. The applicable subheading for “5-in-1 Beach Game Combo” set 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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