The tariff classification of bean bag sets

N342497 September 17, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Scott Shaw Seko Logistics 8377 Camby Rd, Ste 104 Plainfield, IN 46168 RE:      The tariff classification of bean bag sets Dear Mr. Shaw: In your letter submitted on September 6, 2024, you requested a tariff classification ruling on behalf of your client, Indian Industries DBA Escalade Sports.  Photographs and descriptions of 5 bean bag sets were submitted with your inquiry.  The sets are offered in a variety of colors, quantities, and compositions with each bean bag in a set measuring 6 inches by 6 inches square.  The articles under consideration are:  Item number 12-2115, is a set of 4 red bean bags.  The bags are composed of 100% polyester fabric with the filler comprised of calcium, PP pellets and plastic additives. Item number 12-2140, is a set of 4 red bean bags.  The bags are composed of 100% polyester fabric on one side and suede on the other with the filler comprised of calcium, PP pellets and plastic additives. Item number 12-2145, is a set of 4 blue bean bags.  The bags are composed of 100% polyester fabric on one side and suede on the other with the filler comprised of calcium, PP pellets and plastic additives. Item number 12-2180, is a set of 4 red bean bags.  The bags are composed of 100% polyester fabric with the filler comprised of calcium, PP pellets and plastic additives. Item number 12-2185, is a set of 4 blue bean bags.  The bags are composed of 100% polyester fabric with the filler comprised of calcium, PP pellets and plastic additives. The bean bag sets are principally designed for play activities such as to throw, catch, juggle, cornhole etc.  The applicable subheading for the bean bags sets, items numbers: 12-2115, 12-2140, 12-2145, 12-2180 and 12-2185, will be 9503.00.0090, Harmonized Tariff 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…Other.”  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. 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division