CLA-2-95:OT:RR:NC:N4:424
Ms. Anna Dalton
Bestway Inflatables and Material Corporation
No. 208 Jin Yaun Wu Road
Shanghai, 201812
China
RE: The tariff classification of the “Seahorse Playcenter” from China
Dear Ms. Dalton:
In your letter submitted July 15, 2020, you requested a tariff classification ruling.
A photograph and a description of the “Seahorse Playcenter” were submitted with your inquiry. The item is a small circular wading pool, approximately 63” in diameter and 34” deep, with an inflatable built-in seahorse shaped sprayer. The sprayer connects to any standard water hose.
You are suggesting that the product be classified as a toy under 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS). Although recognizing the obvious play value of the inflatable wading pool and sprayer, there is a provision specifically for wading pools in HTS 9506.99.5500, which takes precedence over the toy provision because it is the more specific subheading in the tariff for the instant product. Additionally, Customs has a long practice of classifying these type of pools in this subheading, even those that are equipped with amusing attributes, such as ring toss games, basketball hoops as well as sprinklers.
The applicable subheading for the “Seahorse Playcenter,” will be 9506.99.5500, HTSUS, which provides for “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” The rate of duty will be 5.3% ad valorem.
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 https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.5500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.5500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division