The tariff classification of an All Star Paddleball from China

N069237 August 5, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of an All Star Paddleball from China Dear Ms. Mosqueda: In your letter dated July 13, 2009, you requested a tariff classification ruling. A sample of the All Star Paddleball, item number 953, was submitted with your inquiry. The item is a genuine wood paddle with a rubber sponge ball attached to it by a long piece of elastic. It is packaged for retail sale in a clear plastic package with color printing. The paddle ball is designed for children 4 years and older. The sample is being returned as requested. The applicable subheading for the All Star Paddleball will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division