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NY N013608




July 12, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Karen Cooper-Martin
MGA Entertainment
16340 Roscoe Blvd #200
Van Nuys, CA 91406

RE: The tariff classification of an inflatable Air-Cade Wall Court from China

Dear Ms. Cooper-Martin:

In your letter dated June 26, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as an Air-Cade Wall Court, item #602375. The item is sold as a part of a line of inflatable toys by Little Tikes. It is a net basket attached to a backboard and a 5 feet long inflatable ramp. The ramp is designed to return each shot to the player. The product may be door or wall mounted and it is intended for use in a bedroom. In addition, the product includes a toy basketball and a pump for inflation purposes. The instant item possesses the quality and sophistication generally associated with a toy. The sample will be returned, as requested by your office.

The applicable subheading for the Little Tikes Air-Cade Wall Court will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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