H82587 H8 Ruling Active

The tariff classification of an inflatable toy ball from China

Issued July 18, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0020

Headings: 9503

Product description

The submitted article is called a “Jumbo Tennis Ball” item #088020444. The ball resembles an enlarged version of a traditional style tennis ball with a fuzzy outer surface. The ball measures 9 inches in diameter and is packaged in a disposable plastic container. It is marketed for children ages 5 and up. The multipurpose ball is not designed for serious athletic use, but rather is intended for simple toss and catch, bouncing, and related play activities. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Jumbo Tennis Ball”, item #088020444, will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: inflatable toy balls, balloons and punchballs.

Full text

NY H82587 July 18, 2001 CLA-2-95:RR:NC:SP:225 H82587 CATEGORY: Classification TARIFF NO.: 9503.90.0020 Mr. Michael D. Laden Target Customs Brokers, Inc. 1000 Nicollet Mall – TPN-09S Minneapolis, MN 55403 RE: The tariff classification of an inflatable toy ball from China Dear Mr. Laden: In your letter dated June 20, 2001 you requested a tariff classification ruling. The submitted article is called a “Jumbo Tennis Ball” item #088020444. The ball resembles an enlarged version of a traditional style tennis ball with a fuzzy outer surface. The ball measures 9 inches in diameter and is packaged in a disposable plastic container. It is marketed for children ages 5 and up. The multipurpose ball is not designed for serious athletic use, but rather is intended for simple toss and catch, bouncing, and related play activities. Your sample is being returned as requested. The applicable subheading for the “Jumbo Tennis Ball”, item #088020444, will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: inflatable toy balls, balloons and punchballs. 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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