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NY G81560

September 15, 2000

CLA-2-95:RR:NC:SP:225 G81560


TARIFF NO.: 9503.90.0045; 9506.99.6080; 9403.70.8030

Pablo Gomez
Feber International S.A.
Pol. Ind. Derramador
C/Albacete, s/n
Apdo. 20 (03440)
IBI (Alicante) SPAIN

RE: The tariff classification of children’s toys, recreational articles and furniture from Spain

Dear Mr. Gomez:

In your letter dated August 1, 2000, received in this office on August 23, 2000, you had requested a tariff classification ruling for a broad range of products.

This office, however, is unable to issue a ruling on a general line of merchandise as illustrated in your “Outdoor Collection” catalog for 2001. Since you are unfamiliar with the procedures for requesting a binding ruling, we are attaching a copy of instructions for the “District Rulings Program” which outline the basic requirements for filing a ruling request. As indicated in this document, we are limited to ruling on up to 5 items of a similar nature per inquiry. Please refer to these directions when filing future inquiries.

Under the present circumstances, we have taken the liberty of selecting five representative items from your catalog to be addressed in this letter. This sampling of products should provide you with a basic idea of the various classifications that may apply to the category of outdoor equipment for children.

The first item we have chosen is the “Feber House,” Ref. 950320 (page 4 of catalog). The product is an outdoor, children’s playhouse made of molded plastic. It features an opening door, windows and shutters. When assembled, its dimensions are 1090 mm by 1570 mm by 1075 mm.

The second article is the “Feber Mountain Slide,” Ref. 980044 (page 16 of catalog). The slide is made of molded plastic and assembles onto a steel support frame. It features a plastic “climbing” wall leading up to the top of the slide.

The third item, called “Feber Air,” Ref. 980150 (page 19 of catalog), is a plastic molded representation of an airplane. The item is designed for one or two children to sit on and “rock” both back and forth and from side to side. It is intended that the rocking motion simulates flying. The toy plane measures 580 mm by 1260 mm by 525 mm.

The next product is a “Super Foldable Pic-Nic Table,” Ref. 990142 (page 23 of catalog). The table is made of molded plastic and has a bench style seating on either side of the table. The item folds up flat for easy portability. It is marketed for outdoor use in the garden, countryside or beach.

The last article is called “Paradise Islands,” Ref. 990111 (page 26 of catalog). The item consists of a molded plastic pool and sandbox combination joined together at one side by two imitation palm trees. The pool section overlaps on top of the sandbox and serves as a cover when not in use.

The applicable subheading for the “Feber House,” Ref. 950320, and “Feber Air,” Ref. # 980150, 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 “Feber Mountain Slide,” Ref. 980044, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsOtherOther.” The rate of duty will be 4 percent ad valorem.

The applicable subheading for the “Super Foldable Pic-Nic Table,” Ref #990142, will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. The rate of duty will be free.

The applicable subheading for the “Paradise Islands,” Ref. 990111, will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Swimming pools and wading pools and parts and accessories thereof." The rate of duty will be 5.3 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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