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NY N021595




January 16, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.5500

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Banzai Splash Slide from China

Dear Ms. Aldinger:

In your letter dated December 31, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a “Banzai Splash Slide”, item number 9001597. The item is a toddler-sized slide and splash pool that is specifically designed for outdoor recreational play. The wading pool is wholly constructed of inflatable plastic. The sample will be returned, as requested.

The applicable subheading for the Banzai Splash Slide will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exerciseor outdoor games, not specified or included elsewhere in this chapterparts and accessories thereof: swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3% ad valorem.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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