You are requesting the tariff classification on a product that is described as a Play Parachute, item number 151715. The play parachute that is 12 feet in diameter is constructed predominantly of a nylon material. The parachute is used for various outdoor games. The sample will be returned, as requested by your office. You have stated in your ruling request that the item should be classified as other toys in 9503.90.0080, HTSUS. However, this office has determined that the item is more specifically provided for in Chapter 95 of the tariff as equipment for other outdoor games. Furthermore, a similar item was submitted previously and classified in 9506.99.6080.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N004622