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NY K81970

December 19, 2003
CLA-2-95:RR:NC:SP:225 K81970


TARIFF NO.: 9503.70.0000; 9503.90.0080

Ms. Amy Schmerl
Wild Planet Toys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of a “Dunk Seat” and a “Waterball Sport Launcher ML 100” from China.

Dear Ms. Schmerl:

In your letter dated December 4, 2003, you requested a tariff classification ruling.

You submitted samples of a “Dunk Seat” identified as item number 1002 and a “Waterball Sport Launcher ML 100” identified as item number 1003.

The “Dunk Seat” is a toy set designed for children 6 years of age and older that consists of an orange inflatable “Dunk Seat”, 2 balls, a plastic target, and a sprinkler. The plastic target has a pole that fits into a base with a connection to accommodate a garden hose on one side. On its other side, the pedestal has a small hose attached to it. This small hose, in turn, is attached to a water sprinkler. To use, a garden hose is connected to the pedestal, the water turned on, and the water sprinkler placed in front of the “Dunk Seat.” A child will sit on the “Dunk Seat” while another child throws the balls at the target. When a ball hits the target, the sprinkler sprays the child sitting on the “Dunk Seat.” In the opinion of this office, this toy set does not qualify as a game because, given the age level this product is designed for, the toy does not develop pitching skills but merely creates an amusing activity for children.

The “Waterball Sport Launcher ML 100” is a hand-held plastic toy water launcher that measures approximately 6-1/2 inches in height x 2 inches in width x 14 inches in length. To use, the launcher’s side reservoir is filled with water and the side handle cranked 7-10 times. This forms the water inside the gun into water balls that are fired out of the front of the gun. The launcher can form more than 100 water balls and fire them at a target. The item is designed to provide frivolous amusement for a child six years of age and older.

The applicable subheading for the “Dunk Seat” identified as item number 1002 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the “Waterball Sport Launcher ML 100” will be 9503.90.0080, 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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