The tariff classification of "stress" toys from China

NY B83710 April 16, 1997 CLA-2:RR:NC:SP:225 B83710 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Ken Bargteil Kuehne & Nagel, Inc. Baltimore Branch Bristol Business Center 7483 "H" Candlewood Road Hanover, MD 21076 RE: The tariff classification of "stress" toys from China Dear Mr. Bargteil: In your letter dated March 20, 1997, received in this office on March 26, 1997, you requested a tariff classification ruling on behalf of your client Aetas International Inc. Several samples of "Stress Products" were submitted with your inquiry. The subject items are constructed to resemble stress balls (BBA-100), baseballs (BBA-200), soccer balls (BSO-250), capsules (HCA-110) and hearts (HHA-150). The balls have a diameter of 3 inches or less and the other items measure no more than 5 inches in length. The articles are basically made of foam rubber and are intended to be squeezed tightly in the hand. Upon release, the items will spring back to their original shape. The act of squeezing may be construed as a form of tension release, however, the article's principal use is viewed as a toy for amusement purposes. The applicable subheading for the "Stress Products" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division