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NY K86715




June 9, 2004
CLA-2-95:RR:NC:SP:225 K86715

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0025

Ms. Janet L. Telles
EGL Global Brokerage
18029 Cleveland Parkway
Cleveland, OH 44135

RE: The tariff classification of assorted vinyl balls from China.

Dear Ms. Telles:

In your letter dated May 27, 2004, on behalf of Galactic Balloons, Inc., you requested a tariff classification ruling.

You submitted samples of a “Mini Vinyl Football”, “Mini Vinyl Soccer Ball”, “Mini Vinyl Basketball” and “Mini Vinyl Volleyball” (no item numbers). Each ball is made of polyropylene vinyl with a rubber valve for inflating the ball, and is a miniature version of the real ball used for sporting events (football, soccer ball, basketball and volleyball). The football measures approximately 4 inches in height x 3 inches in width x 5-1/4 inches in length, while the other three balls measure approximately 3-1/2 inches in diameter. Each ball has a small blank area where the company logo and advertising information will be imprinted. The balls will be imported in green, gold, blue, orange, purple, red, yellow, brown, white, and glow-in-the-dark colors. Although the toy balls will be distributed for promotional purposes, they clearly are designed to provide frivolous amusement while being tossed, kicked and caught.

The applicable subheading for the “Mini Vinyl Football”, “Mini Vinyl Soccer Ball”, “Mini Vinyl Basketball” and “Mini Vinyl Volleyball” will be 9503.90.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Inflatable toy balls, balloons and punchballs: Of rubber: Other.” 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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