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NY L83408

March 23, 2005

CLA-2-95:RR:NC:2:224 L83408


TARIFF NO.: 9506.99.4500

Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville CA 94608

RE: The tariff classification of snow sleds from China.

Dear Mr. Anderson:

In your letter dated March 15, 2005, you requested a tariff classification ruling.

The merchandise, identified as the Space Saucer, product No. #38002, the Wham-O Boggan, product No. #38003, and the Manta Sled, product No. #38005, are described as injection-molded children’s snow sleds. The products are recreational devices for coasting down snow-covered hills.

The applicable subheading for these snow sleds will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor gamesOther: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories. “ The rate of duty will be 2.8 percent ad valorem.

In your letter, you believe subheading 9503.90.0080, HTS, the provision in the tariff for “other toys” is applicable for this merchandise. The subject sled devices, rather than being toys simply for the amusement of children or adults, are considered to more accurately meet the tariff criteria of a sport recreational device in heading 9506 of the HTS. Further, as a type of sled they are identified by name in the subheading language.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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