The tariff classification of a toy football and glove setfrom Hong Kong

NY 878142 September 22, 1992 CLA-2-95:S:N:N3D:225 878142 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Donald S. Stein Brownstein, Zeidman and Lore 1401 New York Avenue, N.W. Suite 900 Washington, D.C. 20005-2102 RE: The tariff classification of a toy football and glove set from Hong Kong Dear Mr. Stein: In your letter dated September 10, 1992, you requested a tariff classification ruling on behalf of Trendmasters, Inc. A sample of "Great Catch", a toy football and glove set, was submitted with your inquiry. The football's surface is made of tricot material and is stuffed with polyester filling. The gloves, also made of tricot, have an elasticized band at the wrist with velcro closure. Patches of velcro are sewn to the fingertips and palm area on both sides of the gloves. This permits the gloves to "catch" when worn on either hand. Two gloves are provided to enable the receiver and thrower to alternate in catching the ball. The set will be imported on a blister card for retail sale. "Great Catch" is not subject to quota restraints or visa requirements. You suggest that the football is classifiable under heading 9506 which provides for "articles and equipment for athletics, other sports or outdoor games, not specified or included elsewhere in this chapter". Balls classified in this heading are designed primarily for serious athletic and sports use. They are generally made of durable construction. Heading 9503 refers to toys designed for the amusement of children or adults. Such toys may include balls which are imitations of the real thing. The sample under consideration (made of tricot and polyester filling) will principally be used for play activity. This football and glove set is not intended for use in serious organized sports. The applicable subheading for "Great Catch" 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