E86117 E8 Ruling Active

The tariff classification of a stress ball from China

Issued September 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The ball is formed out of a pliable gel substance that is covered with black nylon fabric. It will spring back to its original form after being tightly squeezed in the hand. The act of squeezing may be construed as a form of tension release, however, we would agree with your conclusion that the ball's principal use is that of a toy for amusement purposes.

CBP rationale

The applicable subheading for the "Stress Ball" 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 E86117 September 9, 1999 CLA-2-95:RR:NC:SP:225 E86117 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8100 Mitchell Road Eden Prairie, MN 55344-2231 RE: The tariff classification of a stress ball from China Dear Mr. Anderson: In your letter dated August 16, 1999 you requested a tariff classification ruling on behalf of Lee Communications, Inc. The subject article is referred to as a squeeze stress ball, item #55402-55407. The sample submitted measures approximately 2 1/2 inches in diameter. The ball is formed out of a pliable gel substance that is covered with black nylon fabric. It will spring back to its original form after being tightly squeezed in the hand. The act of squeezing may be construed as a form of tension release, however, we would agree with your conclusion that the ball's principal use is that of a toy for amusement purposes. The applicable subheading for the "Stress Ball" 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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