The tariff classification of inflatable water play sprinklers for children’s outdoor amusement

N334078 August 3, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Victoria Williams Aldi USA Inc. 1200 North Kirk Road Batavia, IL 60510 RE:      The tariff classification of inflatable water play sprinklers for children’s outdoor amusement Dear Ms. Williams: In your letter submitted on July 18, 2023, you requested a tariff classification ruling.  Photographs, descriptions and samples of the inflatable water play sprinklers, item numbers 821436 and 821663, were submitted with your inquiry.  The first articles under consideration are inflatable sprinklers identified by item number 821436.  There are three styles which depict a “Shark,” “Rainbow,” and “Monster,” all in the shape of an arch.  The colorful inflatable sprinklers attach to a common garden hose and spray downwards while children run beneath the archway to get wet.  The base of each side is weighted down with water to keep the sprinkler in place.  Each inflated sprinkler measures approximately 7.9’ wide by 1.9’ long and 5.2’ high and will be sold separately.  The articles identified by item number 821663, are the “Summer Waves Llamacorn Giant Sprinkler ” and “Summer Waves Unicorn Giant Sprinkler.”  The llama and unicorn are colorful, oversized inflatable water sprinklers, each with a fully formed animal shape, possessing a head (with a single horn), body, four legs and a tail.  When inflated, the “Unicorn” measures approximately 9.3’ long by 4.2’ wide by 6.9’ tall and the “Llamacorn” measures 6.2’ long by 4.7’ wide by 7’ tall.  Each inflatable  sprinkler is attachable to a garden hose and sprays water through the quadruped’s head.  Each article will be sold separately. Each inflatable sprinkler, in item numbers 821436 and 821663, is packaged with a repair patch kit, a quick connect adapter for a standard garden hose, and a user’s manual.  These products are for amusement purposes only, appeal to children for a sense of fun and play with water and are not intended to water the lawn. The inflatable sprinklers are principally designed for the amusement of children 3 years of age and older.     You suggest classification of the inflatable play sprinklers as toys under 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), however since the age designation is for children ages 3 and up, we are classifying the items under subheading 9503.00.0073. The applicable subheading for item numbers 821436 and 821663, will be 9503.00.0073, 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division