HQ 0950580 - Grip Ball - United States International Trade Commision Rulings

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HQ 950580

February 20, 1992
CLA-2 CO:R:C:F 950580 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Mr. Keith D. Nowak
Lieberman, Rudolph & Nowak
292 Madison Avenue
New York, New York 10017

RE: Grip Ball

Dear Mr. Nowak:

This letter is in response to your inquiry of September 6, 1991, concerning the tariff classification of two velcro surfaced paddles and a velcro covered ball, all of which are to be imported from Korea, marketed and sold together as the "Grip Ball." A sample was submitted with your inquiry.

FACTS:

The merchandise at issue consists of two round paddles and a ball. On the surface of the paddles is velcro. The ball is also covered with velcro. The velcro is designed to allow the user or users to catch the ball with the paddles. A strap is attached to the back of the paddle which allows the user to attach the paddle to his/her hand. On the back of the paddle, where the user would place the palm of the hand, is the embossed representation of a baseball glove.

ISSUE:

Whether the Grip Ball should be classified as a toy or as sports/game equipment?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

The competing provisions are as follows:

(a) 9506, HTSUSA, Articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games,

(b) 9503, HTSUSA, Other toys.

The article at issue is classifiable by applying GRI 1, that is, according to the terms of the applicable heading. It is our determination that the Grip Ball is classifiable in Heading 9503, HTSUSA.

Although the term "toy" is not specifically defined in the tariff, the EN's to Chapter 95, HTSUSA state the following:

This Chapter covers toys of all kinds whether designed for the amusement of children or adults. It also includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastics or athletics, certain requisites for fishing, hunting or shooting, and roundabouts and other fairground amusements.

As noted above, Chapter 95 divides "toys" and "game equipment" into two separate headings, 9503 and 9506, respectively. As a result, a classification problem arises concerning the question of amusement. Since all game and athletic equipment provides some amusement, the determination of whether the article(s) should be classified as toys or as game equipment is not patently clear. See Headquarters Ruling Letter (HRL) 088045, dated November 29, 1990, classifying utility and playground balls as sports equipment.

It is Customs position that the amusement requirement means that toys should be used principally for amusement. See Additional U.S. Rule of Interpretation 1(a), HTSUSA. Customs defines principal use as that use which exceeds each other single use of the article. In this case, the principal use of the
article will be for amusement; thus the article is classifiable as a toy.

We first note the indication in the EN's that some articles that may appear to be "sports equipment" may be classifiable as toys. EN (A)(8) to heading 9503, HTSUSA, states that the following are classified as "other toys": "Toy sports equipment, whether or not in sets (e.g., golf sets, tennis sets, archery sets, billiard sets; baseball bats, cricket bats, hockey sticks)." The relatively flimsy construction of the merchandise in question indicates that it is principally intended for use as a toy and not for rugged, serious athletic activity. Additionally, this item is usually sold in toy stores and displayed with other toy items. These two factors, i.e., construction and marketing, were also discussed as important factors in HRL 088045, cited supra.

HOLDING:

The merchandise marketed as "Grip Ball" is classifiable in subheading 9503.70.80, HTSUSA, the provision for other toys put up in sets or outfits, other, other, dutiable at a rate of 6.8% ad valorem.

Sincerely,

John Durant, Director

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