The tariff classification a toy foam football from China

N151795 March 25, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Jennifer Keller Patch Products, Inc. 1400 E. Inman Pkwy Beloit, WI 53511 RE: The tariff classification a toy foam football from China Dear Ms. Keller: In your letter dated February 28, 2011, you requested a tariff classification. A sample of an item referred to as “Toy Foam Footballs,” identified as Part #N59-521, was submitted with your inquiry. The item is a two-tone colored foam football, measuring 8 ½” in length, and is stamped with a NCAA school logo, in this case “Syracuse.” The foam football will also be available with other collegiate team logos. The item is distinguishable from competitive games and sports equipment of heading 9506, Harmonized Tariff Schedule of the United States (HTSUS). The foam football is principally designed for the amusement of children and adults as a source of fun and entertainment. The sample is being retained for reference purposes. The applicable subheading for the Toy Foam Football will be 9503.00.0083, 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 3 to 12 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. Furthermore, the submitted sample is not marked with the country of origin. Therefore, if imported as is, the foam football will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the foam football would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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