The tariff classification of the “Coop Wave Breaker Skip Disk” pool toy and the “Coop Chill Wave” flying disc from China

N295675 April 17, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9503.00.0090 Mr. Michael McCullough Vandegrift Forwarding Co. Inc. 9317 Cheshire Rd. Sunbury, OH 43074  RE: The tariff classification of the “Coop Wave Breaker Skip Disk” pool toy and the “Coop Chill Wave” flying disc from China Dear Mr. McCullough: In your letter dated March 30, 2018, you requested a tariff classification ruling on behalf of your client, Swimways Corp. Your samples will be returned as requested. A sample of the “Coop Wave Breaker Skip Disk” pool toy, item number 1052018, was submitted with your inquiry. This item consists of one soft, plastic, saucer -shaped flying disc that measures approximately ½ inch in height x 9inches in length. The packaging indicates that the item is intended for use as an entertaining throw or toss toy, much like a toy ball, but with an added unique aerodynamic characteristic. The item floats on water and will not sink making it suitable for use as a water toy. In your submission, you state that the high performance design enables the item to skip or skim across the surface of the water when thrown. Although you indicate the item is used as a pool toy, its shape, construction, and function is similar to that of a standard flying disc, that is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. The “Coop Wave Breaker Skip Disk” pool toy is principally designed for the amusement of children 5 years of age and over. A sample of the “Coop Chill Wave”, item number 1051600, was also received with your inquiry. This item consists of a saucer-shaped flying disc .The item is made of 100% plastic and measures approximately 8" in diameter. The packaging indicates that the item is easy to throw and catch, and is aerodynamically designed for consistent flight performance. Its shape, construction, and function is identical to that of a standard flying disc, that is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. The applicable subheading for the “Coop Wave Breaker Skip Disk” pool toy 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. The applicable subheading for the “Coop Chill Wave” flying disc will be 9503.00.0090, (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division