The tariff classification of the “Grow 2 Pro Junior Basketball” from Mexico

N149995 March 23, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0081 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of the “Grow 2 Pro Junior Basketball” from Mexico Dear Ms. Shafran: In your letter dated February 9, 2011, you requested a tariff classification. A sample of the Fisher-Price “Grow-to-Pro Junior Basketball” set, Mattel product number R8931, was submitted with your inquiry. The item is a basketball set designed and sized to accommodate children as they grow from preschoolers to toddlers. It is constructed of plastic and includes an inflatable orange PVC toy ball without a bladder. The item incorporates four height levels as well as a knob which allows the diameter of the rim opening to adjust from 12 to 16 inches. The base can be filled with water/sand to prevent it from tipping over. This item is distinguishable from competitive games and sports equipment of heading 9506, Harmonized Tariff Schedule of the United States (HTSUS). Based on the item’s construction, quality and limited skill level demands it is not designed for the serious pursuit of basketball. It is principally designed for the amusement of children between 1 ½ and 5 years of age. The applicable subheading for the Fisher-Price “Grow-to-Pro Junior Basketball” set will be 9503.00.0081, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons under 3 years of age.” 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