The tariff classification of plush balls from Korea.

NY 851176 April 16, 1990 CLA-2-95:S:N:N3D:225-851176 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Kim M. Faryniasz Trudy Corporation 165 Water St. P.O. Box 679 Norwalk, Ct. 06856 RE: The tariff classification of plush balls from Korea. Dear Ms. Faryniasz: In your letter dated March 15, 1990, you requested a tariff classification ruling. Submitted with your inquiry were samples of two balls. Each ball is stuffed and has a plush shell, measures approximately 5 1/2 inches in diameter and resembles a small version of an actual ball used for sports. The samples are a soccer ball and a basketball. It is your opinion that these articles should be classifiable in HTS subheading 9503.41.1000, which provides for animals and other non-human creatures: stuffed. This provision has a duty free override in provision 9902.95.03. which allows free, stuffed or filled figures of inanimate objects. Clearly these balls can not be considered animals or other non-human creatures. Additionally, the term inanimate objects, as defined in U.S. Note 6, to Subchapter II, Chapter 99, refers to those articles that either: 1 - do not possess features of human or other earthly creatures; 2 - possess both earthly and non-earthly features but are predominantly non-earthly in nature: or 3 - possess both features which are a hybrid of features of more than one animate object. Additionally, the definition of inanimate does not allow for the use of anthropomorphic features that have been placed on a vegetable, mineral or general household type article. As your samples have no features, are simply household toys and do not follow the dictates of the definitions of inanimate, they can not be classified in the HTS provision 9503.41.1000 or in its duty free counterpart 9902.95.03. The applicable subheading for the stuffed balls 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