N278436 N2 Ruling Active

The tariff classification of a tether ball splash toy from China

Issued September 6, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of an inflatable tether ball pole constructed of polyvinyl chloride supported by an inflatable round base. The dimensions, once inflated, measure approximately 79” (H) x 32” (W) x 32” (L). By connecting a hose to the base, a 10” inflatable ball attached by means of a rope to the top of the pole, sprays water continuously in a 360 degree arc while children are hitting the ball back and forth. The item features a built-in water chamber for stability and is designed to hold a water capacity of 4 gallons. The “H2OGO! Tether Ball Splash” is principally designed for the amusement of children ages 3 and older as a source of fun and amusement. It is not designed to be used for serious competition or the intense testing of one’s skills and athletic ability.

CBP rationale

The applicable subheading for the “H2OGO! Tether Ball Splash” 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

N278436 September 6, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Julie Vair Expeditors Tradewin, LLC 1015 Third Avenue 12th Floor Seattle, WA 98104 RE: The tariff classification of a tether ball splash toy from China Dear Ms. Vair: In your letter dated June 27, 2016, you requested a tariff classification ruling on behalf of Bestway USA Inc. Photographs and a description of the “H2OGO! Tether Ball Splash,” Model number 52204E (WIC 923331) were submitted with your inquiry. The item consists of an inflatable tether ball pole constructed of polyvinyl chloride supported by an inflatable round base. The dimensions, once inflated, measure approximately 79” (H) x 32” (W) x 32” (L). By connecting a hose to the base, a 10” inflatable ball attached by means of a rope to the top of the pole, sprays water continuously in a 360 degree arc while children are hitting the ball back and forth. The item features a built-in water chamber for stability and is designed to hold a water capacity of 4 gallons. The “H2OGO! Tether Ball Splash” is principally designed for the amusement of children ages 3 and older as a source of fun and amusement. It is not designed to be used for serious competition or the intense testing of one’s skills and athletic ability. The applicable subheading for the “H2OGO! Tether Ball Splash” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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