The tariff classification of a toy paddle ball and key chain from China

NY F80081 December 17, 1999 CLA-2-95:RR:NC:SP:225 F80081 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 7326.20.0050 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy paddle ball and key chain from China Dear Mr. Hoffacker: In your letter dated November 24, 1999, you requested a tariff classification ruling on behalf of K.B. Toys. The submitted sample of a “Paddle Ball Bonus Pack” is identified as item #1021. The retail blister pack consists of two individual articles; a classic wooden paddleball and a miniature version that hangs from a key chain. The larger paddleball is made from a wooden paddle approximately 10” in length with a 1” diameter ball affixed to its center via an elasticized cord. In use, one attempts to continuously hit the ball with the paddle as the ball springs back. The smaller version measures 4 ½” in length and is connected to a metal chain with a split metal key ring on the end. Although the two products are packaged together for retail sale they do not share in accomplishing a common need or activity. The larger sized paddleball is intended for use in play activity with no other competing function. In contrast, the miniature key ring version is more appropriately designed for use in holding one’s keys. The play feature of this article, though recognized, does not overwhelm the intent of the product's use a key chain. It is certainly small enough to fit in one’s purse, or pocket, having minimal play function. Based on these factors, it is our determination that the key chain provides the essential character to this article. We are returning your sample as requested. The applicable subheadings for the “Paddle Ball Bonus Pack” will be as follows: The paddleball, is classified in 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty in 1999 and 2000 will be free. The applicable subheading for the paddleball key ring will be 7326.20.0050, (HTS), which provides for articles of iron or steel, other. The rate of duty in 1999 and 2000 will be 3.9% ad valorem. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division