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NY K89366




September 16, 2004
CLA-2-95:RR:NC:SP:225 K89366

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 Rock ‘N’ Teeter Fun Float from China.

Dear Ms. Bonadonna:

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

You submitted a sample of a Rock ‘N’ Teeter Fun Float identified as SKU 13492409. The item is a yellow 100% polyvinyl chloride (PVC) inflatable toy teeter-totter that floats on the water and is designed for use by two children in a swimming pool. The teeter-totter, when inflated, measures approximately 54” x 32” x 20”, with double handgrips on opposite sides. Amusement is derived when two children climb on opposite ends of the teeter-totter and rock back and forth, trying to avoid falling into the water.

Your sample is being returned as requested.

The applicable subheading for the Rock ‘N’ Teeter Fun Float identified as SKU 13492409 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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