CLA-2-95:S:N:N3D:225-854881

Mr. Marvin Schwartz
Helm Toy
200 Fifth Avenue
New York, N.Y. 10010

RE: The tariff classification of a slide toy from Taiwan

Dear Mr. Schwartz:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : July 20, 1990

ON BEHALF OF : Helm Toy

DESCRIPTION OF MERCHANDISE : The sample submitted, item #615, is called a "Safari Slide". The slide consists of plastic pipe segments with connectors, a 32" X 180" blue plastic slide and a 30" X 40" plastic canopy cover. Assembly is required, which includes attachment of a hose, from a water source to the pipe connection. The long blue slide is placed on the lawn and the canopy above it. When the water is turned on, a spray emits from water jets located on the sides of the canopy. This wets the surface of the plastic material below and allows a child to slide under the canopy.

HTS PROVISION : Other toys (except models), not having a spring mechanism

HTS SUBHEADING : 9503.90.6000

RATE OF DUTY : 6.8 percent ad valorem 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