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NY K82250




January 9, 2004
CLA-2-95:RR:NC:SP:225 K82250

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “20’ Wild Water Slide” from China.

Dear Ms. Aldinger:

In your letter dated December 23, 2003, you requested a tariff classification ruling.

You submitted a sample of a “20’ Wild Water Slide” identified as item number 935163. The item is a one-piece blue and yellow vinyl slide that measures approximately 20 feet in length and is secured to the ground with plastic stakes. When the slide’s water channel is connected to a garden hose and the water turned on, water sprays up through holes in the slide. The slide has slightly elevated side walls (“bumpers”) that serve to collect the water on the surface to allow sliding. The item is intended as a toy to provide frivolous water play amusement for a child five years of age and older.

The applicable subheading for the “20’ Wild Water Slide” identified as item number 935163 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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