CLA-2-95:S:N:N7:224 813812
Thomas Shu
Blue-Box Toys Inc.
200 Fifth Ave. Suite 838
New York, NY 10010
RE: The tariff classification of pool games and pool toys from
China.
Dear Mr. Shu:
In your letter dated August 17, 1995, you requested a tariff
classification ruling.
The merchandise consists of the following articles:
38072 - Dive Rings
38073 - Dive Sticks
38083 - Pop-N-Lock Floaties
38084 - Shape Sorting Floaties
38077 - Splash Basketball & Ring Toss
38078 - Splash Volleyball
Items 38072 and 38073 are principally used as toys to be
retrieved by surface diving in pools or shallow waters. The
applicable subheading for the dive rings and swim rings will be
9503.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other toys; ...Other, Other: Other
toys (except models), not having a spring mechanism." The rate
of duty will be free.
Items 38083 and 38084 are plastic shapes that can be fitted
or attached together and are used primarily by young children up
to 36 months in water play activity. The Pop-N-Lock and Shape
Sorting Floaties toys are also classifiable in 9503.90.0030, HTS.
The duty rate is free.
The Splash Basketball & Ring Toss, item 38077, described on
the product packaging as "2 games in 1," comes with a plastic
tripod floating base and a basketball hoop, net and inflatable
ball. The hoop can be removed from the tripod base assembly and
the game of ring toss can be played with four rings supplied with
the game.
The Splash Volleyball, item 38078, has a durable plastic
frame on foam blocks designed to sit on the water surface of a
pool, a nylon net and an inflatable ball.
Items 38077 and 38078 are suitable for use and appear
principally used in outdoor pools. They meet the tariff
definition of "games" in that juveniles can use them to compete
in a contest that involves skill, chance or endurance with an
objective of winning.
Accordingly, the applicable subheading for the pool games
Splash basketball & Ring Toss, item 38077, and Splash Volleyball,
item 38078, will be 9506.99.6080, HTS, which provides for
"Articles and equipment for general physical exercise,
gymnastics, athletics, other sports...or outdoor games...: Other:
Other." The rate of duty will be 4.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport