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NY R01126




December 10, 2004

CLA-2-95:RR:NC:SP:225 R01126

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 “Challenger Inflatable Pedal Boat” from China.

Dear Ms. Bonadonna:

In your letter dated December 1, 2004, you requested a tariff classification ruling.

You submitted a photograph of a “Challenger Inflatable Pedal Boat” identified as SKU 13495327. The item is an inflatable toy boat made of 95% polyvinyl chloride and 5% plastic that measures approximately 30” x 58” and, when inflated, floats on water. The boat is oblong with a seat and backrest in back and foot pedals in front. On the outside front of the craft is a bumper, which allows the craft to “bump” into other similar inflatable toy pedal boats like a bumper car on water. The toy boat is designed for the amusement of a child three years of age and older, and is of insubstantial construction that is incapable of practical and substantial use on water.

The applicable subheading for the “Challenger Inflatable Pedal Boat” identified as SKU 13495327 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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