A81641 A8 Ruling Active

The tariff classification of a toy ball from China

Issued April 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The product submitted, item #962605 is called a "Foam Eye". Marketed for Halloween, this article is round in shape with a diameter of approximately 2 inches. The "Eye" is made of 100 percent polyurethane and features the raised impression of veins, a cornea and retina of the eye. Regardless of the marketing theme used for the item, the "Foam Eye" is basically a toy ball used principally for amusement purposes.

CBP rationale

The applicable subheading for the "Foam Eye", item #962605 will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY A81641 April 18, 1996 CLA-2-95:RR:NC:FC: 225 A81641 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy ball from China Dear Mr. Rosbach: In your letter dated March 18, 1996 you requested a tariff classification ruling. The product submitted, item #962605 is called a "Foam Eye". Marketed for Halloween, this article is round in shape with a diameter of approximately 2 inches. The "Eye" is made of 100 percent polyurethane and features the raised impression of veins, a cornea and retina of the eye. Regardless of the marketing theme used for the item, the "Foam Eye" is basically a toy ball used principally for amusement purposes. The applicable subheading for the "Foam Eye", item #962605 will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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