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NY J86496




July 7, 2003

CLA-2-95:RR:NC:SP:225 J86496

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

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

RE: The tariff classification of a “Snow Slick” and a “Snow Zinger” from China and/or Mexico.

Dear Mr. Anderson:

In your letter dated June 26, 2003, you requested a tariff classification ruling.

You submitted samples of a “Snow Slick” identified as item number 38000 and a “Snow Zinger” identified as item number 38001, which are identical except for color. Both items are rectangular pieces of foam that measure approximately ¼ inch in thickness x 20 inches in width x 40 inches in length, with a slick outer layer on the bottom. These items are toys intended to provide amusement to a child 8 years of age or older who will sit or recline on these “snow carpets” and slide down hills in the snow. The “Snow Slick” is colored yellow and blue and the “Snow Zinger” is colored yellow, blue and red.

The samples will be retained for training purposes.

The applicable subheading for the “Snow Slick” identified as item number 38000 and a “Snow Zinger” identified as item number 38001 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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.

Sincerely,

Robert B. Swierupski
Director,

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