The tariff classification of a toy ball from Taiwan
Issued October 18, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.6000
Headings: 9503
Product description
The ball is made of solid rubber with a diameter of approximately 2 1/2 inches. It has 50 "legs" protruding out, each measuring 2 5/8 inches in length. The legs are made of .082 gauge size, extruded tubing cord and come in three different colors. A hang tag and J-hook will be attached.
CBP rationale
The applicable subheading for the toy 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 856560 October 18, 1990 CLA-2-95:S:N:N3D:225 856560 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. James M. Sapp Championship Sport Games One SW Centerpointe Dr., Suite 500 Lake Oswego, Oregon 97035 RE: The tariff classification of a toy ball from Taiwan Dear Mr. Sapp: In your letter dated September 17, 1990, you requested a tariff classification ruling. The sample submitted is referred to as "Spiderball". The ball is made of solid rubber with a diameter of approximately 2 1/2 inches. It has 50 "legs" protruding out, each measuring 2 5/8 inches in length. The legs are made of .082 gauge size, extruded tubing cord and come in three different colors. A hang tag and J-hook will be attached. The applicable subheading for the toy 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. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office, a prototype, is marked in the mold of the ball "Made in USA". It is assumed that when imported, the ball will be marked "Made in Taiwan" in the same size lettering or larger, with same boldness of print and in close proximity to the "U.S. Patent No." imprinted on the ball. 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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