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NY G83169




October 24, 2000

CLA-2-95:RR:NC:SP:225 G83169

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Ave.
Long Beach, CA 90804

RE: The tariff classification of a toy ball and glove set from China

Dear Ms. Castellanos:

In your letter dated October 3, 2000, received in this office on October 11, 2000, you requested a tariff classification ruling on behalf of your client Sam Pievac Co., Inc.

The submitted article is a “Water Bomb Ball & Glove” set, item #36512. The set consists of a stuffed ball and a textile baseball-like glove. The ball is 3” in diameter and is sewn with hook and loop fastener strips around its body to allow for adherence to the fabric glove. It is stuffed with 100% polyurethane foam. The glove is lined with polyurethane foam and has hook and loop fastener strips sewn into the palm to assist in “catching” the ball. A similar hook and loop fastener closure is located at the wrist to secure the glove to the hand. Both the ball and glove may be immersed in water for added play activity. They are packaged together in a clear bag with cardboard header that indicates use for ages 4 and up. The ball and glove set is clearly distinguishable as a toy for children’s amusement. Your sample is being returned as requested.

The applicable subheading for the “Water Bomb Ball & Glove” set, item #36512, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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