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NY R01128




December 10, 2004

CLA-2-95:RR:NC:SP:225 R01128

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 “Cosmicslide” from China.

Dear Ms. Bonadonna:

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

You submitted a photograph of a “Cosmicslide” identified as SKU 13495300. The item consists of an inflatable toy water slide made of 95% polyvinyl chloride and 5% nylon, designed to rest at the edge of a swimming pool. At the tip of the water slide is a raft-like protuberance that hangs into the water and cushions the sliding child before they hit the water. This allows for “soft” sliding. When a water hose is hooked up to the sprayer that is attached to the slide and turned on, a steady stream of water runs down the slide and provides a slippery sliding surface for sliding into a pool. The water slide is sized to accommodate a child three years of age and older.

The applicable subheading for the “Cosmicslide” identified as SKU 13495300 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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