United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C85433 - NY C85487 > NY C85462

Previous Ruling Next Ruling
NY C85462





April 13, 1998

CLA-2-95:RR:NC:SP:225 C85462

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of toy balls from China

Dear Ms. Antrim-Saizan:

In your letter dated March 13, 1998, received in this office on March 17, 1998, you requested a tariff classification ruling on behalf of your client Fotoball USA Inc.

The articles under consideration are "Soft Stuffed Balls" measuring approximately 4 inches in diameter. The balls are representations of a "Baseball" - model #2, "6" Football" - model #3, "Soccerball" - model #8 and "Volleyball - model #11. They are constructed of a PVC outer shell and are filled with 100% virgin polyester material. These balls are imitations of real sports balls and would not be used as actual sports equipment. They are considered toy balls for use in play activities.

The applicable subheading for the stuffed baseball, football, soccerball and volleyball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: