N310943 N3 Ruling Active

The tariff classification of a hovering ball shooting toy from China

Issued April 3, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

CVS Pharmacy item number 309515, described as “The Hovering Ball Shooting Game,” is comprised of a spring-loaded foam dart gun, six foam darts, five foam balls and a plastic “air shot target base” with five pedestals. The base contains a battery-powered fan that forces air through each of the five pedestals, causing the foam ball placed atop each pedestal to hover. The air flow for each pedestal is adjustable, so that one can vary the height of each ball. The user loads a dart into the gun, pulls the trigger to release the spring and takes aim at the hovering balls. Although the foam dart blaster is intended to be used with the plastic base, in our view, the product clearly has play use independent of it. Additionally, it is noted that the product does not come with two dart guns which further indicates that it is not meant to be played as a game with winner and loser, but as an independent source of amusement for children 3 years of age and older.

CBP rationale

The applicable subheading for the “Hovering Ball Shooting Game” 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

N310943 April 3, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata CVS Pharmacy Inc. Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a hovering ball shooting toy from China Dear Mr. Prata: In your letter submitted March 27, 2020, you requested a tariff classification ruling. Photographs and a description of what is referred to as the “Hovering Ball Shooting Game” were received with your inquiry. CVS Pharmacy item number 309515, described as “The Hovering Ball Shooting Game,” is comprised of a spring-loaded foam dart gun, six foam darts, five foam balls and a plastic “air shot target base” with five pedestals. The base contains a battery-powered fan that forces air through each of the five pedestals, causing the foam ball placed atop each pedestal to hover. The air flow for each pedestal is adjustable, so that one can vary the height of each ball. The user loads a dart into the gun, pulls the trigger to release the spring and takes aim at the hovering balls. Although the foam dart blaster is intended to be used with the plastic base, in our view, the product clearly has play use independent of it. Additionally, it is noted that the product does not come with two dart guns which further indicates that it is not meant to be played as a game with winner and loser, but as an independent source of amusement for children 3 years of age and older. The applicable subheading for the “Hovering Ball Shooting Game” 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

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