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NY K82586




January 29, 2004
CLA-2-95:RR:NC:2:224 K82586

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

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

RE: The tariff classification of Banzai Falls Water Slide and a Slam ‘N Hoops Bouncer from China

Dear Ms. Cordo:

In your letter dated January 19, 2004, you requested a tariff classification ruling, on behalf of Manley Toy Direct, your client.

You are requesting the tariff classification on two items that are described as follows: Banzai Falls Water Slide and a Slam ‘N Hoops Bouncer. The Banzai Falls Water Slide is inflatable, and is inflated by means of a blower that is connected to the slide to inflate it. In addition, there is a water tap that connects to a hose to run a stream of water down the slide while the slide is inflated. The Slam ‘N Hoops Bouncer is also inflatable and it is inflated by means of a blower. There is an enclosed area for children to bounce and to shoot baskets into a net attached on the outer wall. There is a ledge and a hole for children to crawl through for play. You have submitted illustrations, in lieu of samples.

The proper classification will be in Chapter 95 of the HTS, as other outdoor games for the Slam ‘N Hoops Bouncer and equipment for general physical exercise for the Banzai Falls Water Slide.

The applicable subheading for the Banzai Falls Water Slide and the Slam ‘N Hoops Bouncer will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games, not specified or included elsewhere in this chapter...parts and accessories thereof: other...other. The rate of duty will be 4 % ad valorem.

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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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