The tariff classification of a toy set from China

NY 868519 December 2, 1991 CLA-2-95:S:N:N3D:225 868519 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Ron Sias J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038 RE: The tariff classification of a toy set from China Dear Mr. Sias: In your letter dated November 1, 1991, you requested a tariff classification ruling on behalf of your client F.W. Woolworth Co. The sample submitted, item number 2105, is called "Beanball". The item consists of two caps and three soft textile balls. The caps may be secured on the head by two pieces of fabric tied under the chin. VELCRO strips are sewn to the outside of each cap. Three scoring zones are located on the caps indicating 50 and 100 points. The zones are distinguishable by color. The object of the game is to catch the ball on the head when thrown by the opponent player. Four game variations are suggested on the box. It is the opinion of this office that the ultimate objective of this article, is not to win by a scoring method, but rather to simply have fun in throwing and catching the ball on the head. Noting the added feature of the VELCRO cap, the "Beanball", is similar to playing catch with an ordinary toy ball. Heading 9503, HTS, provides, in pertinent part, for "toys of all kinds whether designed for the amusement of children or adults". The "Beanball" was designed purely for amusement purposes and therefore is classiable as a toy set. Your sample is being returned as requested. The applicable subheading for item number 2105 "Beanball" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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