N279977 N2 Ruling Active

The tariff classification of a “Glow Beach Ball” from China

Issued October 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of a transparent plastic inflatable beach ball with a removable glow stick. The glow stick fits into a compartment at the center of the ball and stays secured within the beach ball from the tension of the inflation. The glow stick is filled with a fluorescent liquid which will produce a glowing color by bending and snapping the tube and shaking it. While the item has separable components, they are adapted to one another and are mutually complementary. The beach ball imparts the essential character of this composite good and will be classified in Chapter 95 as a toy. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Glow Beach Ball” 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

N279977 October 26, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Rd. Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a “Glow Beach Ball” from China Dear Ms. O’Brien: In your letter dated September 26, 2016 you requested a tariff classification ruling. A sample of the “Glow Beach Ball,” item number 310147, was received with your inquiry. The item consists of a transparent plastic inflatable beach ball with a removable glow stick. The glow stick fits into a compartment at the center of the ball and stays secured within the beach ball from the tension of the inflation. The glow stick is filled with a fluorescent liquid which will produce a glowing color by bending and snapping the tube and shaking it. While the item has separable components, they are adapted to one another and are mutually complementary. The beach ball imparts the essential character of this composite good and will be classified in Chapter 95 as a toy. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Glow Beach Ball” 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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