The tariff classification of 100 Balls in a Mesh Bag from China

N104555 May 27, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.92.3031 Ms. Alicia Balderas Sears Holdings Corp. 3333 Beverly Rd A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of 100 Balls in a Mesh Bag from China Dear Ms. Balderas: In your letter dated May 3, 2010, you requested a tariff classification ruling. A sample of the 100 Balls in a Mesh Bag, item #5295, was submitted with your inquiry. The product is comprised of 100 colorful air-filled soft flex balls, suitable for inflatable ball pits, packaged and sold in a reusable mesh bag. Each ball measures approximately 2.5” in diameter and is wholly constructed of plastic. The bag portion of style #5295 is a travel bag constructed of 100% polyester mesh textile material. The bag is designed to provide storage, protection, portability and organization to the soft flex balls, and similar articles. The bag has an unlined main compartment with a zipper closure and a carrying handle at the top. The travel bag is of a durable construction, and suitable for prolonged use. It measures approximately 9” (W) x 17” (H) x 9” (D). The sample will be returned, as requested. Although packaged and sold together, the mesh bag has no incorporated features that would contribute to a child’s amusement nor is it considered normal packaging for a toy. While the toy balls are designed to provide amusement for children of 2 years and older, there is no clear nexus contemplating a use together to amuse. Upon removal of its contents, the mesh bag may be filled with any number of items for storage or transport and is capable of repetitive use. Therefore, the soft flex balls will be classified separately from the mesh bag. The applicable subheading for the toy ball portion of the item 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. The applicable subheading for the bag portion of the item will be 4202.92.3031, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division