The tariff classification of a "Sporting Castle" from Taiwan.

NY R00606 July 28, 2004 CLA-2-95:RR:NC:SP:225 R00606 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Troy Crago Atico International, USA501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a “Sporting Castle” from Taiwan. Dear Mr. Crago: In your letter dated July 21, 2004, you requested a tariff classification ruling. You submitted a photograph of a “Sporting Castle” identified as item number W066FA00129. The photograph depicts an inflatable structure made of polyvinyl chloride (PVC) that measures approximately 55” x 59”. The structure has a rectangular base, with a side tunnel, rungs for climbing, and a basketball hoop on top (no ball included). The structure is intended as a play environment to provide frivolous amusement for a small child. The applicable subheading for the “Sporting Castle” identified as item number W066FA00129 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division