The tariff classification of basketballs from the Philippines.

NY 893413 January 5, 1994 CLA-2-95:S:N:N8:233 893413 CATEGORY: Classification TARIFF NO.: 9506.62.8020 Mr. Don A. Harrington 1095 Waverly Drive Baton Rouge, LA 70806 RE: The tariff classification of basketballs from the Philippines. Dear Mr. Harrington: In your letter dated November 5, 1993 and received in Headquarters on December 8, 1993, you requested a tariff classification ruling. You intend to import basketballs with original oil paintings of famous United States stars on the balls. Most of the portraits will be original hand paintings in oil. Others will have hand lithographs. You request that these be classified as original works of art. Even though these basketballs may be used for display, they are still functional. Also, the paintings provision excludes hand decorated manufactured articles. The applicable subheading for the hand painted basketballs will be 9506.62.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable balls, basketballs. The duty rate will be 4.8 percent ad valorem. Articles classifiable under subheading 9506.62.8020, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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