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NY K80309

November 13, 2003
CLA-2-95:RR:NC:SP:225 K80309


TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Jump Around Playground” from China.

Dear Ms. Aldinger:

In your letter dated October 20, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Jump Around Playground” identified as item number 934425. The item is a blue, orange, and yellow circular vinyl “coiled” toy that measures approximately 28 inches in height and 55 inches in width when fully inflated. Photographs on the cardboard box packaging indicates that this toy is designed for the amusement of a child 3 years of age and older who will climb over its “walls” and jump up and down inside the item.

The item is not considered a game of Heading 9504, or an article for outdoor games of Heading 9506 of the Harmonized Tariff Schedule. The item is not specifically designed for outdoor playground use and it does not qualify as playground equipment. The item is marketed and sold as a toy and will be classified accordingly.

The applicable subheading for the “Jump Around Playground” identified as item number 934425 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Wong at 646-733-3026.


Robert B. Swierupski

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