The tariff classification for an inflatable splash toy from China

N344313 December 11, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Alexander Kopp CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE:      The tariff classification for an inflatable splash toy from China Dear Mr. Kopp:                                                                                                  In your letter submitted on November 29, 2024, you requested a tariff classification ruling.  Photographs and a description of the “Operation” splash toy, item number 612083, were submitted with your inquiry. The article under consideration is an inflatable splash mat toy measuring 25” x 45” x 4”, depicting an image of “Cavity Sam” from the board game called “Operation.”  The mat attaches to a common garden hose and sprays water continuously while children retrieve foam shapes from indentations in the mat.  The toy comes with 10 foam “ailment” shapes, 2 plastic tongs, and 2 plastic rings to contain the shapes once retrieved.  Children derive amusement by removing the shapes from the indentations while being sprayed with water by the sprinkler in “Cavity Sam’s” nose.  The “Operation” splash toy is principally designed for the amusement of children 4 years of age and older. 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).  We agree. The applicable subheading for the “Operation” splash toy, item number 612083, 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 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