The tariff classification of a toy bat and ball set from Taiwan

NY 872813 April 16, 1992 CLA-2-95:S:N:N3D:225 872813 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy bat and ball set from Taiwan Dear Ms. Aldinger: In your letter dated March 24, 1992, you requested a tariff classification ruling. The sample submitted with your inquiry is known as, "Super - Bat", item number 92712. The set consists of a 28 inch plastic bat and 2 1/2 inch diameter ball. Both items are hollow and very lightweight. The bat will be available in a three color assort- ment: red, silver and blue. The set will be packaged in a clear shrink wrap. The samples under consideration (made of plastic) will principally be used for play activity. By nature of their design they are not intended for use in serious organized sports. Therefore the bat and ball set are considered toys. The applicable subheading for the bat and ball set will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. 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