F87380 F8 Ruling Active

The tariff classification of a throw and catch toy from China

Issued June 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The item is made primarily of plastic and is packaged on a cardboard hanger display. In its original configuration the article is shaped like a disk. The product bears a unique construction with internal springs and a suction device that causes the flattened structure to pop-up into a ball shape. It is intended that the user will squeeze the disc flat and throw it into the air where it will open into a ball prior to being caught by the receiver. The “PhlatBall(” is designed for ages 5 and up.

CBP rationale

The applicable subheading for the “PhlatBall(” 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 F87380 June 12, 2000 CLA-2-95:RR:NC:SP:225 F87380 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Peter J. Cummings Ozwest, Inc. 45853 NW Sell Road Banks, OR 97106 RE: The tariff classification of a throw and catch toy from China Dear Mr. Cummings: In your letter dated May 10, 2000, received in this office on May 15, 2000, you requested a tariff classification ruling. A sample of the “PhlatBall(” was submitted with your inquiry. The item is made primarily of plastic and is packaged on a cardboard hanger display. In its original configuration the article is shaped like a disk. The product bears a unique construction with internal springs and a suction device that causes the flattened structure to pop-up into a ball shape. It is intended that the user will squeeze the disc flat and throw it into the air where it will open into a ball prior to being caught by the receiver. The “PhlatBall(” is designed for ages 5 and up. The applicable subheading for the “PhlatBall(” 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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