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NY K85098

May 5, 2004
CLA-2-95:RR:NC:SP:225 K85098


TARIFF NO.: 9503.70.0000

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a “Children’s Bowling Set” from China.

Dear Ms. Marcoux:

In your letter dated April 7, 2004, you requested a tariff classification ruling.

You submitted a photograph of a “Children’s Bowling Set” identified as item number 25770. The item consists of a child’s toy bowling set made of plastic, with 4 blue pins, 3 yellow pins, 3 red pins, 1 black bowling ball, and 1 red bowling ball. The bowling balls have finger grooves to fit a small child’s hand and the pins stand 6 inches in height. The toy set is designed for a child role-playing as an adult bowler at a bowling alley.

In the opinion of this office, the “Children’s Bowling Set” does not qualify as a game because, given the age level this product is designed for, it does not involve competition but simply creates an amusing activity for children.

The applicable subheading for the “Children’s Bowling Set” identified as item number 25770 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.

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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