The tariff classification of a Swish Ball from China

N106736 June 10, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Susan Megill Franco Manufacturing Co. Inc 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of a Swish Ball from China Dear Ms. Megill: In your letter dated May 12, 2010, you requested a tariff classification ruling. A sample of the Swish Ball was submitted with your inquiry. The product is constructed of 100% polyester colorful fabric strips. The fabric strips are stitched together in the center to form a round shape, measuring approximately 8” in diameter. The closest equivalent to this item is the Koosh Ball, made of rubber instead of fabric, which was popular in the 1980’s. The Swish Ball may be tossed around playfully and safely by either children or adults and will be classified in Chapter 95 as other toys. The applicable subheading for the Swish Ball 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