The tariff classification of a Plastic Toy Soccer Ball from China

PD F85021 April 27, 2000 CLA-2-95:LA:S:T:1:3:D14-F85021 CATEGORY: Classification TARIFF NO.: 9503.90.0020 Mr. William Ng Sunnywood, Inc. 181 Pembroke Drive Lake Forest, IL 60069 RE: The tariff classification of a Plastic Toy Soccer Ball from China Dear Mr. Ng: In your letter dated March 24, 2000 you requested a tariff classification ruling. A sample of the subject article was submitted with your inquiry. The submitted sample is a small soccer-like ball measuring approximately 4 ½ inches in diameter. It has a molded rubber bladder inside and an inflation valve which is accessible from the outside. Its “shell” consists of black and white stitched panels configured to convey the appearance of a “real” soccer ball. Its size, construction and durability, however, renders it insufficient for any serious use in any organized game or sport. The applicable subheading for this 4 ½ inch plastic toy ball will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other; Inflatable toy balls, ballons and punchballs. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport