The tariff classification of an inflatable toy football from Hong Kong and China.

NY I81452 May 17, 2002 CLA-2-95:RR:NC:2:225 I81452 CATEGORY: Classification TARIFF NO.: 9503.90.0020 Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of an inflatable toy football from Hong Kong and China. Dear Ms. Denny: In your letter dated April 30, 2002, you requested a tariff classification ruling, on behalf of Brulene LLC, your client. You are requesting the tariff classification on a product that is described as an inflatable toy football. The toy football is printed with the beer name Heineken™ on its surface. The toy football (imported in a flat state) is designed, after inflation, to be used as an object of amusement by both children and adults. Therefore, the toy football will be classified as an inflatable toy ball in Chapter 95 of the HTSUSA. You have not requested the return of your sample. The applicable subheading for the inflatable toy football, with the Heineken™ beer name on its surface, will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…and parts and accessories thereof: Other…Inflatable toy balls, balloons 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. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division