The tariff classification of 5 pool toys from China

N297652 July 3, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9503.00.0071 Mr. Robert Hornyan ACB Import Services, Inc. 2153 E. Jones Ave. Phoenix, AZ 85040 RE: The tariff classification of 5 pool toys from China Dear Mr. Hornyan: In your letter received June 5, 2018, you requested a tariff classification ruling on behalf of Bestway USA, Inc. Photographs and a description of 5 inflatable PVC pool toys were submitted with your inquiry. The articles include: Rhino item # 41116E, Pegasus item # 41118E, Swan item # 41123E, Croc item # 41011E, and Whale item # 41037E. They each come with safety valves, repair patches and heavy-duty handles. All 5 pool toys are principally designed for amusement. You have stated that the age designation for the Swan, Croc and Whale is 3 and up and that the Rhino and Pegasus are for all ages. The applicable subheading for the Swan, Croc and Whale pool toys 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 ruling for the Rhino and Pegasus pool toys will be 9503.00.0071, 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: Under 3 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