The tariff classification of a Chalk Blast Ball from China

N353374 September 26, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 9903.01.24, 9903.01.25 Ryan Lickfeld Geodis USA LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Chalk Blast Ball from China Dear Mr. Lickfeld: In your letter dated September 5, 2025, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photographs and a description of a Chalk Blast Ball, item #859466, were submitted with your inquiry. The ball is made of fabric and is filled with colored chalk powder. Its material composition by weight is 94.45 percent chalk, 5.28 percent fabric, and .27 percent plastic. The Chalk Blast Ball is designed for outdoor play. It can be thrown at a person's body or on a surface, similar to a water balloon. Upon contact, a small amount of the chalk powder will be left behind. It can be used until the chalk powder runs out. The Chalk Blast Ball will be sold at retail stores as a toy item. It is principally designed for the amusement of children ages 6 and older. You suggest classification of the item under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Chalk Blast Ball, item #859466, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The column one, general rate of duty will be Free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9503.00.0073, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9503.00.0073, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division