The tariff classification of inflation needles, a basketball air pump, a whistle and a ball return from China

N011055 May 23, 2007 CLA-2-73:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587; 8414.20.0000; 9208.90.0080; 9506.99.6080 Ms. Andreea Antonesei Lifetime Products P.O. Box 160010 Freeport Center, Building D11 Clearfield, UT 84016 RE: The tariff classification of inflation needles, a basketball air pump, a whistle and a ball return from China Dear Ms. Antonesei: In your letter dated May 9, 2007, you requested a tariff classification ruling. The articles for which you are requesting a ruling are identified as steel inflation needles, a basketball air pump, a whistle and a ball return. The needles are used for inflating sports balls. Three inflation needles are packaged together in a blister display pack ready for retail sale. The item identified as a whistle is a composite article that is composed of a brass whistle and a nylon lanyard. The lanyard is designed to hold the whistle. The essential character of the composite article is imparted by the whistle. You indicate in your letter that the inflation needles, plastic air pump, whistle and plastic ball return will be used with a basketball system. The applicable subheading for the inflation needles will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the basketball air pump will be 8414.20.0000, HTSUS, which provides for hand- or foot-operated air pumps. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the whistle will be 9208.90.0080, HTSUS, which provides for whistles, other, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the ball return will be 9506.99.6080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof, other, other, other. The rate of duty will be 4 percent ad valorem. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division