The tariff classification of foam ball sets from Taiwan

NY 860346 March 5, 1991 CLA-2-95:S:N:N3D:225-860346 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Howard M. Paull Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of foam ball sets from Taiwan Dear Mr. Paull: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 8, 1991 ON BEHALF OF : Kmart Corporation DESCRIPTION OF MERCHANDISE : Two samples were submitted with your request. The first item, code number 04-96-80, is called "Foam Paddle Ball Set". The set includes two foam paddles with plastic handles and a foam ball. The second item, code number 04-03-13, is called "Foam Baseball Set". This set consists of a foam bat with plastic handle and a foam ball. Both sets are packaged in cellophane and have a cardboard header. HTS PROVISION : Other toys, put up in sets or outfits, and parts and accessories thereof: other: other HTS SUBHEADING : 9503.70.8000 RATE OF DUTY : 6.8 percent ad valorem OTHER : Your samples are being returned as requested. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport