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NY M87336

October 18, 2006

CLA-2-95:RR:NC:2:224 M87336


TARIFF NO.: 9503.90.0080

Ms. Patti Cordo
American Cargo Express, Inc.
435 Division Street
Elizabeth, NJ 07201

RE: The tariff classification of children’s backyard play toys from China

Dear Ms. Cordo:

In your letter dated September 27, 2006, you requested a tariff classification ruling, on behalf of Manley Toy Direct, your client.

You are requesting the tariff classification on 4 backyard play toys. The first is item number 01091, Aqua Blast Hockey, an inflatable water version of air hockey that connects to a hose. The second sample, item number 01120, Splash Back Boxing, is an inflatable opponent that also connects to a hose and squirts water when knocked down. Item number 01138, the third sample, Geyser Blast Sprinkler, is an item that connects to a hose and then sprays water from rotating arms. The fourth sample, Soak n Splash Water Slide, is identified as item number 01123. It is a slide that attaches to the ground by means of plastic spikes and also attaches to a hose, thus creating a water slide.

The applicable subheading for the 4 backyard play toys, item #’s: 01091, 01120, 01138, and 01123 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models and similar recreational modelsparts and accessories thereof: otherother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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