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The tariff classification of toy balls from China
Issued April 13, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85462 (April 13, 1998)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The articles under consideration are "Soft Stuffed Balls" measuring approximately 4 inches in diameter. The balls are representations of a "Baseball" - model #2, "6" Football" - model #3, "Soccerball" - model #8 and "Volleyball - model #11. They are constructed of a PVC outer shell and are filled with 100% virgin polyester material. These balls are imitations of real sports balls and would not be used as actual sports equipment. They are considered toy balls for use in play activities.
CBP rationale
The applicable subheading for the stuffed baseball, football, soccerball and volleyball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY C85462 April 13, 1998 CLA-2-95:RR:NC:SP:225 C85462 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of toy balls from China Dear Ms. Antrim-Saizan: In your letter dated March 13, 1998, received in this office on March 17, 1998, you requested a tariff classification ruling on behalf of your client Fotoball USA Inc. The articles under consideration are "Soft Stuffed Balls" measuring approximately 4 inches in diameter. The balls are representations of a "Baseball" - model #2, "6" Football" - model #3, "Soccerball" - model #8 and "Volleyball - model #11. They are constructed of a PVC outer shell and are filled with 100% virgin polyester material. These balls are imitations of real sports balls and would not be used as actual sports equipment. They are considered toy balls for use in play activities. The applicable subheading for the stuffed baseball, football, soccerball and volleyball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
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