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NY K89365




September 17, 2004
CLA-2-95:RR:NC:SP:225 K89365

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a Bump & Squirt Tube from China.

Dear Ms. Bonadonna:

In your letter dated September 3, 2004, you requested a tariff classification ruling.

You submitted a sample of a Bump & Squirt Tube identified as SKU 13492387. The item is an inflatable green and white polyvinyl chloride (PVC) ring that floats on water and is designed for use in a swimming pool. The tube, when inflated, measures approximately 42” in diameter, and has eyelets through which an attached water hose can be pulled. This allows the nozzle of the hose to rest on top of the ring for use as a squirt gun by a child sitting inside the floating tube. Although the inflatable inner tube serves as a flotation device, it is not designed to function as a life preserver. It simply provides amusement for a child floating or treading in water in an upright position while squirting the hose.

Your sample is being returned as requested.

The applicable subheading for the Bump & Squir Tube identified as SKU 13492387 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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