850517 85 Ruling Active

The tariff classification of a ball from Taiwan.

Issued April 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000

Headings: 9503

Product description

Submitted with your inquiry was a sample, item number 1455, a small ball, that is part of the "Plan-O-Gram" line. The ball is composed of hard rubber and is approximately 3 inches around. Painted on the ball, but not effecting the configuration, use or form of the ball, are the facial and bodily features of a Santa Claus. The ball is used as the body with the head, face, beard, belt hands and feet painted on the ball. The hat takes shape from the moldings on the ball. Regardless of the motif, this article retains its character from use as a ball.

CBP rationale

The applicable subheading for the ball will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY 850517 April 09, 1990 CLA-2-95:S:N:N3D:225-850517 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Mo. 64108 RE: The tariff classification of a ball from Taiwan. Dear Mr. O'Neill: In your letter dated March 7, 1990, on behalf of Sterling Supply Company, you requested a tariff classification ruling. Submitted with your inquiry was a sample, item number 1455, a small ball, that is part of the "Plan-O-Gram" line. The ball is composed of hard rubber and is approximately 3 inches around. Painted on the ball, but not effecting the configuration, use or form of the ball, are the facial and bodily features of a Santa Claus. The ball is used as the body with the head, face, beard, belt hands and feet painted on the ball. The hat takes shape from the moldings on the ball. Regardless of the motif, this article retains its character from use as a ball. The applicable subheading for the ball will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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