The tariff classification of a toy bat, baseball, bag and glove set from China

NY G82088 October 3, 2000 CLA-2-95:RR:NC:SP:225 G82088 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a toy bat, baseball, bag and glove set from China Dear Ms. Mosqueda: In your letter dated August 31, 2000, received in this office on September 13, 2000, you requested a tariff classification ruling. The submitted article is a “Baseball Sports Bag With Bat, Balls and Glove” set, item #1105. The set consists of a hollow plastic bat, two hollow plastic balls, a textile baseball glove and a soft, polyester stuffed, baseball. The ball is sewn with hook and loop fastener strips around its body to allow for adherence to the fabric glove. The glove is sized for a young child and is padded with urethane foam. The bag is made of plastic and is specially shaped to contain the articles with which it is imported and sold. The bag has an adjustable shoulder strap and zipper across the top for removal of the bat, balls, etc. The article is designed for children ages 4 and up. The plastic sports equipment is clearly identifiable as toys for amusement purposes and not intended for use in organized sports events. In regards to the carrying bag, we refer to General Rule of Interpretation 5(a) which indicates that bags "specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles". Accordingly, we have determined that the subject bag meets the requirements of a bag of special design and is classifiable with its contents. Your sample is being returned as requested. The applicable subheading for the “Baseball Sports Bag With Bat, Balls and Glove” set, item #1105, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division