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NY C86969

April 28, 1998

CLA-2-95:RR:NC:2:224 C86969


TARIFF NO.: 9506.29.0040; 3926.90.7500; 9503.49.0025

Kimberly Osborn
Shelcore Toys
347 Elizabeth Ave.
Somerset NJ 08873-1101

RE: The tariff classification of water play articles from China.

Dear Ms. Osborn:

In your letter dated April 20, 1998, you requested a tariff classification ruling.

The merchandise consists of the following articles:
item #04612 - junior swim mask. A functional swim mask signed for elementary swimmers. Adjustable headstrap made of heavy duty latex.
item #03655 - comfy curve, jr. An inflatable pool lounge measuring 48"L x 25"W. Heavy-duty vinyl material with a double air chamber system.
item #02694 - super swim gator. Battery operated toy cartoon likeness of an alligator 15 inches in length. Twist and go motor powers the gator to swim on the water surface of wading pool or bath.
items #04606 and #04605 - swim along turtle and swim along fish wind-up toys. Spring-mechanized plastic animal likenesses that skim along water surface of pool or bath.

The applicable subheading for the swim mask, item #04612, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other." The duty rate will be 0.9 percent ad valorem.

The subheading for the item #03655, comfy curve, Jr. vinyl inflatable pool lounge will be 3926.90.7500, HTS, which provides for "pneumatic mattresses and other inflatable articles, not elsewhere specified or included." The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the super swim gator, item #02694, will be 9503.49.0025, HTS, which provides for "Other toys; Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, toys." The duty rate will be free.

The subheading for the item #04606, swim along turtle and the #04605, swim along fish toy windups will be 9503.49.0025, HTS. The duty rated is free.

This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski
National Commodity

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