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PD F80559

December 23, 1999

CLA-2-95:L:OFO:D22 F80559

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Nikki Adams
Dollar General Corporation
Import Department
100 Mission Ridge
Coodlettsville, TN 37072-2170

RE: The tariff classification of toy balls from China

Dear Ms. Adams:

In your letter dated December 7, 1999, you requested a tariff classification ruling.

A color photo of three toy balls was submitted with your request. The entire assortment is designated as SKU# 3-960-2532. Three different types of balls are pictured in the snapshot. One is a football, another is a soccer ball and the last one is a round ball. All styles are stuffed with polyester and constructed of PVC exterior. The PVC and polyester construction of each ball does not allow for serious athletic activity. It is our opinion that the balls are not classifiable as sports balls of heading 9506 but are more designed for the amusement of children or adults in heading 9503. They are considered toy balls that are imitations of the real thing.

The applicable subheading for the toy balls will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free, and will remain unchanged in 2000.

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.

Sincerely,

Eugenio Garza Jr.
Port Director

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