CBP Ruling R04259 — The tariff classification of an Inflatable Bop Goal from China.

Tariff classification

Headings: 9503

Product description

You submitted a photograph of an Inflatable Bop Goal identified as item number A066FA00187, which is an oval-shaped inflatable toy that measures approximately 60” in height and depicts a human holding a racket. Instead of strings on the racket, there is a hole that one can try to hit balls (not included) through. The body of the toy is made of 7.2-gauge polyvinyl chloride and the bottom is made of 10-gauge polyvinyl chloride. The heavier weighted bottom allows the toy to be knocked down and then spring back up. The toy is designed to provide frivolous amusement whether one aims to hit balls through the racket hole, or just tries to knock the toy over.

CBP rationale

a racket. Instead of strings on the racket, there is a hole that one can try to hit balls (not included) through. The body of the toy is made of 7.2-gauge polyvinyl chloride and the bottom is made of 10-gauge polyvinyl chloride. The heavier weighted bottom allows the toy to be knocked down and then spring back up. The toy is designed to provide frivolous amusement whether one aims to hit balls through the racket hole, or just tries to knock the toy over. The applicable subheading for the Inflatable Bop Goal identified as item number A066FA00187 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 http://www.usitc.gov/tata/hts/.

Full text

NY R04259 July 13, 2006 CLA-2-95:RR:NC:SP:225 R04259 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an Inflatable Bop Goal from China. Dear Mr. Crago: In your letter dated June 21, 2006, you requested a tariff classification ruling. You submitted a photograph of an Inflatable Bop Goal identified as item number A066FA00187, which is an oval-shaped inflatable toy that measures approximately 60” in height and depicts a human holding a racket. Instead of strings on the racket, there is a hole that one can try to hit balls (not included) through. The body of the toy is made of 7.2-gauge polyvinyl chloride and the bottom is made of 10-gauge polyvinyl chloride. The heavier weighted bottom allows the toy to be knocked down and then spring back up. The toy is designed to provide frivolous amusement whether one aims to hit balls through the racket hole, or just tries to knock the toy over. The applicable subheading for the Inflatable Bop Goal identified as item number A066FA00187 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 http://www.usitc.gov/tata/hts/. 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

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