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NY 815254




October 6, 1995

CLA-2-95:R:N7:224 815254

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.20.2000,9504.90.9080,
9503.90.0030

O.W.Waters
Waters Shipping Co.
North Carolina State Docks
P.O. Box 118
Wilmington, N.C. 28402-0118

RE: The tariff classification of a set of billiard balls, a children's table-tennis set, and a punching bag from China and Hong Kong.

Dear Mr. Waters:

In your letter dated September 19, 1995, you requested a tariff classification ruling, on behalf of Empire Industries Inc., your client.

You are requesting the tariff classification of three submitted items. Item number 1 is a set of 15 small solid colored balls numbered 1 through 15, and 1 solid white ball which is not numbered. These balls are used on a billiards table, measuring 30 inches wide and 54 inches long. The table is geared for children of ages 5 and older. The dimensions of the table qualify it as a billiard table, and therefore the balls would be considered parts for billiards.

Item number 2 is a children's table-tennis set which includes a net and 2 small white balls. The set is specially made for a small table with the following dimensions: 38 inches long, 21 inches wide, and 27 inches high. The small dimensions of the table (made for children of 5 and older) disqualify it for use in the sport of table-tennis, therefore the set in question would not qualify as equipment for table-tennis. Instead, the item would be classified as parts of other games (those games not enumerated in the tariff).

Item number 3 is a children's inflatable "Bop Bag", or punching bag. The item, number 80250, is 3 feet tall when inflated. There are likenesses of the "Power Rangers" characters on the punching bags. All three items are being returned to you, as requested.

The applicable subheading for the first item, a set of billiard balls, will be 9504.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for arcade, table or parlor games...billiards and special tables for casino games...parts and accessories thereof: Articles, parts and accessories for billiards, including pocket billiards: Balls". The rate of duty will be free.

The applicable subheading for the second item, a children's table-tennis set, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for arcade, table or parlor games...billiards and special tables for casino games...parts and accessories thereof (con.): Other... Other". The rate of duty will be free.

The applicable subheading for the third item, a children's punching bag, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys; reduced- size ("scale") models...and accessories thereof (con.): Other... Other: Other toys (except models), not having a spring mechanism". The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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