815324 81 Ruling Active

The tariff classification of a baseball from Taiwan.

Issued October 3, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.69.2040

Headings: 9506

Product description

The tariff classification of a baseball from Taiwan.

CBP rationale

The applicable subheading for the novelty baseball will be 9506.69.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof (con): Balls, other than golf balls and table-tennis balls: Baseballs and softballs".

Full text

NY 815324 October 03, 1995 CLA-2-95:R:N7:224 815324 CATEGORY: Classification TARIFF NO.: 9506.69.2040 Emily Wolfson Conversation Pieces,Inc. 118 Montgomery Ave. Suite C2-4 Bala Cynwyd, PA 19004 RE: The tariff classification of a baseball from Taiwan. Dear Ms. Wolfson: In your letter dated September 26, 1995, you requested a tariff classification ruling. You are requesting the tariff classification of a novelty baseball. The submitted item is a vinyl baseball with a printed design of buildings, and the name Philidelphia printed over one of the buildings. In addition, the insignia "Phillies" (for the baseball team of the same name) is also printed on the baseball. In your ruling request you state that the design on the baseball will vary. Please note: provided that the baseball is the regulation size and weight of a traditional baseball (the submitted item is a traditional baseball in size and weight), the rate will not vary because of the different designs. You also are concerned as to whether the type of packaging will affect the tariff number of the baseball. Your proposed method of packing, a clear polybag, will not affect the duty. The sample is being returned to you, as requested. The applicable subheading for the novelty baseball will be 9506.69.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof (con): Balls, other than golf balls and table-tennis balls: Baseballs and softballs". The rate of duty will be 2.4 percent, ad valorem. This ruling is being issued under the provisions of Section 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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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