G83169 G8 Ruling Active

The tariff classification of a toy ball and glove set from China

Issued October 24, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

, Inc. The submitted article is a “Water Bomb Ball & Glove” set, item #36512. The set consists of a stuffed ball and a textile baseball-like glove. The ball is 3” in diameter and is sewn with hook and loop fastener strips around its body to allow for adherence to the fabric glove. It is stuffed with 100% polyurethane foam. The glove is lined with polyurethane foam and has hook and loop fastener strips sewn into the palm to assist in “catching” the ball. A similar hook and loop fastener closure is located at the wrist to secure the glove to the hand. Both the ball and glove may be immersed in water for added play activity. They are packaged together in a clear bag with cardboard header that indicates use for ages 4 and up. The ball and glove set is clearly distinguishable as a toy for children’s amusement. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Water Bomb Ball & Glove” set, item #36512, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY G83169 October 24, 2000 CLA-2-95:RR:NC:SP:225 G83169 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Cecilia Castellanos Western Overseas Corporation 1855 Coronado Ave. Long Beach, CA 90804 RE: The tariff classification of a toy ball and glove set from China Dear Ms. Castellanos: In your letter dated October 3, 2000, received in this office on October 11, 2000, you requested a tariff classification ruling on behalf of your client Sam Pievac Co., Inc. The submitted article is a “Water Bomb Ball & Glove” set, item #36512. The set consists of a stuffed ball and a textile baseball-like glove. The ball is 3” in diameter and is sewn with hook and loop fastener strips around its body to allow for adherence to the fabric glove. It is stuffed with 100% polyurethane foam. The glove is lined with polyurethane foam and has hook and loop fastener strips sewn into the palm to assist in “catching” the ball. A similar hook and loop fastener closure is located at the wrist to secure the glove to the hand. Both the ball and glove may be immersed in water for added play activity. They are packaged together in a clear bag with cardboard header that indicates use for ages 4 and up. The ball and glove set is clearly distinguishable as a toy for children’s amusement. Your sample is being returned as requested. The applicable subheading for the “Water Bomb Ball & Glove” set, item #36512, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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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