CLA-2-95:OT:RR:NC:N4:424
Ms. Peggy O’Brien
Amscan Inc.
25 Green Pond Road
Suite 1 Rockaway, NJ 07866
RE: The tariff classification of a water bomb slingshot toy from China
Dear Ms. O’Brien:
In your letter dated February 11, 2016, you requested a tariff classification ruling.
A sample of the “Water Bomb Flinger,” item number 391880, was submitted with your inquiry. The item consists of a plastic slingshot, approximately 8”(L) x 5”(W), a plastic water filler and 150 balloons. Children, ages 8 and older, will derive amusement by filling up the balloons with water, placing them in the slingshot’s plastic basket balloon holder, pulling back on the elastic cord, releasing it and watching the balloons explode.
The applicable subheading for the “Water Bomb Flinger” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 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 James Forkan at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division