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NY J82412




March 28, 2003

CLA-2-95:RR:NC:SP:225 J82412

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a “Basketball Play Set” from China.

Dear Ms. Grego:

In your letter dated March 21, 2003, you requested a tariff classification ruling.

The submitted sample, SKU 803676, “Basketball Play Set”, is an indoor/outdoor toy basketball game set that consists of an orange sponge ball and a yellow small-sized plastic basketball rim with a red, white and blue net. The rim is attached to a plastic green backboard that measures approximately 10 inches in height and 13 inches across. The back of the backboard has two holes for inserting a plastic clasp that allows the backboard to hang from the top of a door.

The game is distinguishable from competitive games and sports equipment of headings 9405 and 9506 due to their size, construction and limited skill level demands. Therefore, the “Basketball Play Set” will be classified as a toy of heading 9503.

The applicable subheading for SKU 803676, “Basketball Play Set”, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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