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NY 813812

August 23, 1995

CLA-2-95:S:N:N7:224 813812


TARIFF NO.: 9506.99.6080; 9503.90.0030

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.


Jean F. Maguire
Area Director

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