The tariff classification of a Sky Catch Ball Set from China

N023143 March 7, 2008 CLA-2-95:RR:OT:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Sky Catch Ball Set from China Dear Mr. Hoffacker: In your letter dated February 1, 2008, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. The submitted sample, a Sky Catch Ball Set, item number 82270, is an outdoor game that is comprised of two plastic paddles and one plastic ball. The paddles are used to both throw and catch the ball. The game is designed for players, ages three and up. The sample will be returned, as requested. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The imported merchandise consists of outdoor game equipment. Heading 9506, HTSUS, provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…” Since the subject Sky Catch Ball Set is designed principally for outdoor game play, there is no need to go any further than this heading in the tariff for classification of the merchandise. There is no subheading provision in heading 9506 that specifically addresses or describes the subject merchandise and accordingly the set will be classified in the heading’s residual provision, subheading 9506.99.6080, HTSUS. The applicable subheading for the Sky Catch Ball Set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Other…Other.” The rate of duty will be 4% 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division