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NY E86501




August 31, 1999

CLA-2-95:RR:NC:2:224 E86501

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of alligator and whale ride on pool toys from China.

Dear Ms. Blair:

In your letter dated August 19, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on two styles of ride on pool toys. The first toy is designed to represent an alligator, while the second toy represents a whale. Both styles are inflatable and are used to sit/ride on while playing in a pool. Neither may be used as a swimming aid or a life saving device. Both styles have two grab handles on each toy to enable a child to easily hold on to the toy. Samples will be returned, as requested by you.

The applicable subheading for the ride on pool toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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