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June 30, 1999

CLA-2-95:RR:NC:SP:225 E82874


TARIFF NO.: 9503.90.0045; 3926.90.7500

Mr. Rick Musser
Kuehne & Nagel, Inc.
San Francisco Branch
150 West Hill Place
Brisbane, CA 94005

RE: The tariff classification of a toy water gun and inflatable seat from China

Dear Mr. Musser:

In your letter dated May 26, 1999, you requested a tariff classification ruling on behalf of Wild Planet Toys.

A sample of the “Bumper Jumper & Paddle Pumper” set was submitted with your inquiry. The items are imported packaged together on a blister card for retail sale.

The “Bumper Jumper” is an inflatable seat for use in the pool by swimmers ages 5 and up. While straddling the device one can jump, kick or paddle with the hands and remain afloat. The item is not a lifesaving device.

The “Paddle Pumper” is a water gun that operates by suctioning water into its barrel then squirting it out by pushing the handle, forward, into the barrel. A plastic fin is molded onto the nozzle portion of the gun. The fin is intended to permit alternate use of the product as a paddle for use with the “Bumper Jumper” seat. It is noted that the nozzle of the gun is a bright orange color.

The applicable subheading for the “Paddle Pumper” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the inflatable “Bumper Jumper” seat will be subheading 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The duty rate will be 4.2 percent ad valorem.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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