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The tariff classification of a toy paddleball from China Dear Ms. Fassett:
Issued September 2, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D80914 (September 2, 1998)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
It consists of a painted foam ball measuring 2.5 inches in diameter. An elastic string runs through the center of the ball and extends 14 inches. The string is tied to a velcro strap that wraps around the index finger. The paddelball is packaged in a plastic bag with a header card. Your sample will be returned as requested.
CBP rationale
The applicable subheading for the palm paddleball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models.
Full text
PD D80914 September 2, 1998 CLA-2-95:L:OFO:D22 D80914 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Laurie Fassett Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a toy paddleball from China Dear Ms. Fassett: In your letter dated August 6, 1998, you requested a tariff classification ruling. The sample submitted with your request is called "Palm Paddleball". It consists of a painted foam ball measuring 2.5 inches in diameter. An elastic string runs through the center of the ball and extends 14 inches. The string is tied to a velcro strap that wraps around the index finger. The paddelball is packaged in a plastic bag with a header card. Your sample will be returned as requested. The applicable subheading for the palm paddleball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas
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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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