The tariff classification of a “Splash Ball Combo Set” from China

N280115 November 4, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata Geodis USA at CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Splash Ball Combo Set” from China Dear Mr. Prata: In your letter dated October 4, 2016 you requested a tariff classification ruling. A sample of the “Splash Ball Combo Set,” CVS item number 208974, was received with your inquiry. The item comprises a set of beach/pool toys packaged for retail sale in a backpack of non-woven polypropylene textile and PVC sheeting. The contents of the set includes 2 small fabric balls approximately 1.5” in diameter, 2 larger fabric balls approximately 2.25” in diameter, 1 fabric dart approximately 7” in length, 1 fabric disc approximately 7” in diameter, 1 fabric football approximately 5” in length, 2 plastic catch ball rackets approximately 11” in length and 2 large fabric rackets approximately 10” in diameter and 14” in length. The essential character of the set is imparted by the beach/pool toys.  Based on the quality and construction of the items, the beach/pool toys are principally designed for the amusement of children 5 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 the “Splash Ball 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 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