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NY M81986




April 13, 2006

CLA-2-95:RR:NC:SP:225 M81986

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.0000

Mr. Armando Rivas
Toys R Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of a Six Flags Motorized Bumper Boat from China.

Dear Mr. Rivas:

In your letter dated March 22, 2006, you requested a tariff classification ruling.

You submitted a sample of a Six Flags Motorized Bumper Boat identified as item number 512432, which is being returned upon your request. The item is an inflatable circular shaped polyvinyl chloride boat for one occupant weighing 100 pounds or less and has a steering wheel and a driver’s seat. It is designed for bumping similar boats in a swimming pool and also has a water blaster in front for shooting water. The boat requires assembly and consists of 1 controller unit, 1 inflatable bumper boat body, 1 inflatable seat, 1 propeller unit, 1 pipe cover, 1 repair patch, 2 strings and instructions that are packaged together inside an illustrated cardboard box. The boat is powered by eight 1.5 volts batteries (not included) and can travel up to two feet per second. The boat is intended to provide frivolous amusement in the water for a child five to 10 years of age and is not to be used as a life saving floatation device.

The applicable subheading for Six Flags Motorized Bumper Boat will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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