N316505 N3 Ruling Active

The tariff classification of a sea scooter pool toy from China

Issued January 4, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Images and descriptive information were provided in lieu of a sample. The “Sea Scooter” is a child’s pool toy that provides the rider underwater propulsion powered by a 12 volt rechargeable battery. The “Sea Scooter” contains a shrouded propeller housing so that it is safe for a child to use. It also is equipped with two handles for the user to hold onto, each containing a handle-mounted push button control to activate the propellers. Also included is a camera mount, however, a camera is not included. The “Sea Scooter” is capable of pulling/propelling the rider at a safe speed of 2 miles per hour and at a safe maximum depth of 10 feet underwater. The item has positive buoyancy that keeps it from sinking to the bottom of the swimming pool. The “Sea Scooter” is principally designed for the entertainment of children ages 8 years and older and all the marketing and advertisement literature depict young children having fun playing with it in a swimming pool.

CBP rationale

The applicable subheading for the “Sea Scooter” 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

N316505 January 4, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mike Choi MKC Customs Brokers International Inc. 930 W Hyde Park Road Inglewood, CA 90302 RE: The tariff classification of a sea scooter pool toy from China Dear Mr. Choi: In your letter dated December 16, 2020, you requested a tariff classification ruling on behalf of your client, Ballard Pacific Resources Inc. Images and descriptive information were provided in lieu of a sample. The “Sea Scooter” is a child’s pool toy that provides the rider underwater propulsion powered by a 12 volt rechargeable battery. The “Sea Scooter” contains a shrouded propeller housing so that it is safe for a child to use. It also is equipped with two handles for the user to hold onto, each containing a handle-mounted push button control to activate the propellers. Also included is a camera mount, however, a camera is not included. The “Sea Scooter” is capable of pulling/propelling the rider at a safe speed of 2 miles per hour and at a safe maximum depth of 10 feet underwater. The item has positive buoyancy that keeps it from sinking to the bottom of the swimming pool. The “Sea Scooter” is principally designed for the entertainment of children ages 8 years and older and all the marketing and advertisement literature depict young children having fun playing with it in a swimming pool. The applicable subheading for the “Sea Scooter” 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →