The tariff classification of the “WOW 10' Giant Splash Pad” from China

N322909 December 9, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500; 9903.88.15 Bryan Fournier World Of Watersports Limited Unit B, 3/F Eton Building 288 Des Voeux Road Central Hong Kong, China RE: The tariff classification of the “WOW 10' Giant Splash Pad” from China Dear Mr. Fournier: In your letter submitted November 22, 2021, you requested a tariff classification ruling. A photograph and a description of the “WOW 10' Giant Splash Pad”, item number 22-WSM-4177-BJ, were submitted with your inquiry. The inflatable circular PVC wading pool is 8 inches deep, 10 feet in diameter and features a 360-degree sprinkler. The sprinkler chamber is on the rim of the pool and sprays water upwards and inwards when connected to any standard water hose. The pool comes with anchor straps and anchor pins to keep it in place along with a floor drain plug, patch kit and product manual. In your request, you suggest classification of this product as a toy in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. Swimming pools and wading pools are specifically provided for in heading 9506 of the HTSUS and takes precedence over the toy provision as it is the more specific subheading in the tariff for the instant product. In addition, the “WOW 10' Giant Splash Pad” does not itself provide the manipulative play value or frivolous amusement characteristic of toy playthings classifiable under subheading 9503.00.0073, HTSUS. The applicable subheading for the “WOW 10' Giant Splash Pad,” will be 9506.99.5500, HTSUS, which provides for “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” The rate of duty will be 5.3% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.5500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.5500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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