The tariff classification of “hope globes” from Tanzania

N242178 June 18, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Ryan Hanchey Hope Globe Foundation 7318 Haverford Road Dallas, TX 75214 RE: The tariff classification of “hope globes” from Tanzania Dear Mr. Hanchey: In your letter dated May 22, 2013, you requested a tariff classification ruling. Descriptive literature was provided with your request. The hope globe is a make-shift soccer ball used as decorative décor. The ball is made from discarded trash bags or other plastic bags bundled together to form a sphere and then tied up with yarn or rope in a series of interlocking knots or stitches to secure it in a spherical shape. It is used as a play ball in areas in Africa by children who cannot afford the real thing. The balls will be marketed in the United States as decorative articles for shelf display. Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. While these articles may be used as soccer balls in Africa, they are not principally used as such in the United States. Due to the severe poverty in parts of Africa, children who cannot afford to purchase real balls use trash items to create a substitute ball. In the United States, the ball is used as a piece of art décor to raise funds for children in poverty. It is not used as a soccer ball. Therefore it does not belong to the same class or kind of goods as sports equipment of heading 9506, HTSUS. The applicable subheading for the hope globes will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The general rate of duty will be 5.3 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/. Articles classifiable under subheading 3926.40.0000, HTSUS, which are products of Tanzania may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division