The tariff classification of toy balls and a plastic water bottle from China and Taiwan

NY 870236 January 24, 1992 CLA-2-95:S:N:N3D:225 870236 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9503.90.5000, 3924.10.5000 9801.00.1099 Kristine A. Quigley Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97230 RE: The tariff classification of toy balls and a plastic water bottle from China and Taiwan Dear Ms. Quigley: In your letter dated December 26, 1991, you requested a tariff classification ruling on behalf of your client Performance Concepts/ MB Sales. Five samples were submitted with your inquiry. The articles are part of the "Michael Jordan Fun Fitness Challenge" series. Each item will be packaged in a polybag overseas with a U.S. made paper insert. The first item is an inflatable toy soccer ball. The ball is made of PVC with an approximate diameter of 20 cm. The second article is a soft stuffed football. The football measures 9 cm in length and 6 cm in height. It's outer surface is made of PVC leather which is stuffed with polyester fiber filling. The third item is called a "Flying Disc". The saucer shaped disc has a diameter of 16 cm and is made of injection molded polypropylene. The next article is a squeeze water bottle made of low density polyethylene. The bottle, which measures 12 cm in height, comes with a cap and straw. The final item is a toy baseball. The baseball measures 7 cm in diameter and is made of blow molded polyethylene covered with a polyvinyl chloride leather. Lightweight and hollow inside, the ball is intended to be used with a plastic bat. You contend that the soccer ball, football, and baseball are classifiable under heading 9506 which provides for articles and equipment for athletics, other sports or outdoor games, not specified or included elsewhere in this chapter. Balls classified in this heading are designed primarily for serious athletic and sports use. They are generally made of durable construction. Heading 9503 refers to toys designed for the amusement of children or adults. Such toys may include balls which are imitations of the real thing. The samples under consideration (made of vinyl and plastic) will principally be used for play activity. They are not intended for use in serious organized sports. The applicable subheading for the inflatable soccer ball will be 9503.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable toy balls, balloons and punchballs. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the football, baseball and "Flying Disc" will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the squeeze water bottle will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: other. The duty rate will be 3.4 percent ad valorem. Provided that the U.S. made inserts will not be advanced in value or improved in condition as a result of repackaging, they will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. 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