The tariff classification of the “Coop Hydro Catch” pool toy from China

N295676 April 16, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Michael McCullough Vandegrift Forwarding Co. Inc. 9317 Cheshire Rd. Sunbury, OH 43074  RE: The tariff classification of the “Coop Hydro Catch” pool toy 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. A sample of the “Coop Hydro Catch” pool toy, item number 1051687, was received with your inquiry. The item consists of two triangular pads (mitts) and a ball that resembles a tennis ball. The pads have black hook and loop straps on the back for securing to the hand and a round hook and loop patch in their center. The object is for two children to play catch with the ball by tossing it back and forth and catching it on the hook and loop patch on the catch pads. Though the triangular catch pads and the ball are composed of materials that are suitable for use in water, their use is not limited to water play. Although marketed as a “safe soft catch pool game", the item does not possess any form of organized play, such as keeping score, and simply creates an amusing activity for children. Therefore, the item will be classified as a toy. The “Coop Hydro Catch” pool toy is principally designed for the amusement of children 5 years of age and older as a source of fun and entertainment. The applicable subheading for “Coop Hydro Catch” 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. 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