U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of assorted toy balls made in Italy.
PD F82978 March 1, 2000 CLA-2-95: D13 F82978 CATEGORY: Classification TARIFF NO.: 9503.90.0020, 9503.90.0045 Mr. Steven L. Money RAM International 4664 World Parkway Circle St Louis, MO. 63134 RE: The tariff classification of assorted toy balls made in Italy. Dear Mr. Money: In a letter dated February 7, 2000, you requested a tariff classification ruling on behalf or your client, Mondo U.S.A. Inc. Three samples were provided. Sample #1, “Kangaroo Ball” is an inflatable ball 18 to 24 inches in diameter. The ball has two handles that protrude from the top. When inflated, a child will sit on the ball and bounce up and down with the ball holding the handles. The applicable subheading for the “Kangaroo Ball” will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, inflatable toy balls, balloons, and punchballs. The rate of duty is free. Sample #2, “Lady Bug” is a soft, hollow ball approximately five and one half inches in diameter. The entire ball is painted red with black spots. There face and head of a ladybug is also painted onto the ball. Sample #3, “My First Ball” is a soft hollow ball approximately five and one half inches in diameter. The sample provided is decorated in a manner similar to a basketball. This ball is designed with a soft surface so that a child would find it easy to grip. It is also machine washable. The applicable subheading for the “Lady Bug Ball” and “My First Ball” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is free. The marking statute, section 304 of the Tariff Act of 1930, as amended, (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied especially in regards to the Kangaroo Ball. 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. Your samples will be returned under a separate cover. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine