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D81704 D8 Ruling Active

The tariff classification of a toy soccer ball from China Dear Ms. Shapiro:

Issued September 14, 1998 by U.S. Customs and Border Protection.

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D8 D81704 (September 14, 1998)

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The "Rainbow Soccer Ball", item #75401, is a toy soccer ball measuring approximately 3.5 inches in diameter. The miniature size ball is filled with polyester fiber and lined with a synthetic cover. The toy ball is white with patches or patterns of assorted colors. Your request letter included several other items for classification. Responses to those items will be answered under separate cover.

CBP rationale

The applicable subheading for the toy soccer ball will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models.

Full text

PD D81704 September 14, 1998 CLA-2-95:L:OFO:D22 D81704 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Marjorie Shapiro Samuel Shapiro & Company, Inc. 111 S. Independence Mall East Philadelphia, PA 19106-2521 RE: The tariff classification of a toy soccer ball from China Dear Ms. Shapiro: In your letter dated August 21, 1998, you requested a tariff classification ruling on behalf of your client, Unique Industries, Inc. The "Rainbow Soccer Ball", item #75401, is a toy soccer ball measuring approximately 3.5 inches in diameter. The miniature size ball is filled with polyester fiber and lined with a synthetic cover. The toy ball is white with patches or patterns of assorted colors. Your request letter included several other items for classification. Responses to those items will be answered under separate cover. The applicable subheading for the toy soccer ball 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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