The tariff classification of a Dalmatian Bouncing Ball from China

NY L88941 November 25, 2005 CLA-2-95:RR:NC:2:224 L88941 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway-2nd Floor New York, NY 10018 RE: The tariff classification of a Dalmatian Bouncing Ball from China Dear Ms. Whitley: In your letter dated November 9, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Dalmatian Bouncing Ball. There is no designated item number for the article. The toy is comprised of a polyester plush fabric wrapped and sewn around a rubber ball. The item (despite its description) is not practical for use as a rubber ball for play, but rather it would be classifiable as a toy that represents an animal, in this case, a dog. The sample will be returned, as requested by your office. The applicable subheading for the Dalmatian Bouncing Ball will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division