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NY 885650





June 1, 1993

CLA-2-95:S:N:N8:225 885650

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9503.90.5000, 9503.70.8000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a toy football, inflatable ball and toy sports sets from China

Dear Mr. Tomenga:

In your letter dated May 3, 1993, you requested a tariff classifica- tion ruling on behalf of your client Alcone Sims O'Brien. Four products were submitted with this inquiry. Each will be packaged in a plastic polybag with a paper insert.

The first article is a stuffed toy football measuring 4 inches in length. The ball's shell is made of polyester fiber and will be stuffed to distension with polyurethane foam. The football is red in color with two yellow stripes at either end.

The second item is an inflatable soccer ball. The ball's shell is made of plastic and is printed in a design, of black and white, similar to an authentic soccer ball. It will be shipped uninflated packaged in a clear polybag. Upon inflation, by the consumer, the ball will measure 22 inches in circumference. The soccer ball does not contain an internal bladder.

The next article is a mini basketball and hoop set. The product consists of a noninflatable toy basketball with a diameter of about 1 1/2 inches and a plastic backboard with detachable hoop. The orange ball is made of plastic and has the grain like appearance of a real basketball. The backboard measures 3 inches in height and 4 1/2 inches in length. A plastic hoop attaches to the backboard via two prong inserts. A plastic suction cup is affixed to the opposite side enabling the backboard to cling to a hard surface.

The final item is a VELCRO catch mitt and ball set. The article consists of two plastic disc mitts with VELCRO pads and a plush ball. A plastic adjustable strap is attached to the back of each mitt for securing the article to the hand. The front of the mitt contains VELCRO strips arranged in the shape of a star. The ball has a nylon shell which is stuffed with polyester fibers. The mitts are intended to be used to catch the nylon ball.

The applicable subheading for the stuffed mini football will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism . The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the inflatable soccer ball will be 9503.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable toy balls, balloons and punchballs. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the catch game and basketball with hoop will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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