The tariff classification of a water ball, in the shape of a frog, from Hong Kong.

NY G88264 March 20, 2001 CLA-2-95:RR:NC:2:224 G88264 CATEGORY: Classification TARIFF NO.: 9503.49.00 Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a water ball, in the shape of a frog, from Hong Kong. Dear Ms. Balice: In your letter dated March 12, 2001, you requested a tariff classification ruling. You have requested the tariff classification on an item that is identified as style number 65262. The product is a plastic ball filled with sparkly water or some other liquid with sparkles in it. The ball is decorated with frog’s appendages and frog’s eyes, giving the ball the appearance of a very comical frog. The ball is not meant as a throwing ball but rather may be played with and manipulated as a toy representing a frog. As such, the product would be classified as a toy in Chapter 95 of the HTSUSA. The applicable subheading for the water ball, in the shape of a frog, will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division