The tariff classification of Classic Paddle Ball, Item #1020 from China

N010562 May 14, 2007 CLA-2-:95RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Joann Hobbs JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of Classic Paddle Ball, Item #1020 from China Dear Ms. Hobbs: In your letter dated April 27, 2007, you requested a tariff classification ruling. The sample submitted, Classic Paddle Ball is a wooden paddle with a rubber ball attached by an elastic strip. The paddle is approximately 10 inches in height by 4 ½ inches in width. The article is used by children to develop eye-hand coordination. The applicable subheading for the Classic Paddle Ball will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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