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NY A81666


March 28, 1996

CLA-2-95:RR:NC:FC:224 A81666

CATEGORY: CLASSIFICATION

TARIFF NO.: 9508.00.0000

Gayle Pike

Charles M. Schayer & Co.

P.O. Box 17769

Denver, CO 80217

RE: The tariff classification of children's rides from England and Italy.

Dear Ms. Pike:

In your letter dated March 5, 1996, you requested a tariff classification ruling on behalf of Kiddie Rides USA.

The merchandise consists of several coin operated infant/children's rides used at stores, shopping malls and amusement arcades. The rides are miniature cartoon representations of vehicles and animals and are used for recreational amusement.

The applicable subheading for the infant/children's coin operated rides will be 9508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Merry-go-rounds, boat-swings, shooting galleries and other fairground amusements;...parts and accessories thereof. The rate of duty will be 2.2 percent ad valorem.

The rides would not fall within the scope of the provision for coin-operated game machines, subheading 9504.30, HTS, as you suggest, because they do not offer game play involving a contest or competition.

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 212-466-5475.

Sincerely,


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