The tariff classification of a wading pool and self-sealing water balloons from China

N337024 December 19, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY  Classification TARIFF NO.: 9503.00.0013; 9506.99.5500; 9903.88.15 Brian Pearce CVS Pharmacy, Inc One CVS Dr., Woonsocket, RI 02895 RE:      The tariff classification of a wading pool and self-sealing water balloons from China Dear Mr. Pearce: In your letter dated December 12, 2023, you requested a tariff classification ruling. Photographs and a description of the “Tropical Party, Zuru Bunch-O-Balloons and Splash Pool,” CVS Item # 913217, were received with your request.  The item consists of a PVC inflatable wading pool measuring approximately 4.2 feet in diameter and 14 inches in height along with 105 self-sealing balloons.  The “Bunch-O-Balloons” item is comprised of three bunches, or stems, each consisting of 35 latex balloons which are attached to individual plastic tubes.  The plastic tubes are secured on to a onetime use, self-sealing, water hose adapter nozzle that is attachable to a water source such as a spigot or faucet.  Using this device, the consumer can fill a bunch of balloons with water in a matter of 60 seconds.  Each water balloon also contains a self-sealing mechanism that activates as soon as the balloons are pulled off the tubes.  The pool and balloons are designed to be filled with water and used by young children aged 5 years and older under adult supervision. Although the inflatable wading pool and the self-sealing balloons are packaged together for retail sale, we do not see a nexus between them since each article is used for a different activity.  We will therefore not consider this a set for tariff classification purposes, and as such, will classify the pool and the balloons separately. The applicable subheading for the self-sealing balloons will be 9503.00.0013, 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: Inflatable toy balls, balloons …: 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 subheading for the inflatable wading pool 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.   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