I82509 I8 Ruling Active

The tariff classification of Dive Balls™ from China.

Issued May 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The submitted sample, Item #3100, Dive Balls,™ consists of a package of three rubber balls with two fabric “tails” attached to each that are designed to be thrown into a swimming pool and sink to the bottom. Once upon the bottom, swimmers will dive for the balls, and grab them by the easily accessible floating tails. The balls will be imported in assorted colors with vibrant colored tails for increased underwater visibility. The item is designed as a toy for the amusement of children five years of age and older.

CBP rationale

The applicable subheading for Item #3100, Dive Balls,™ will be 9503.90.0080, 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: Other: Other.

Full text

NY I82509 May 30, 2002 CLA-2-95:RR:NC:SP:225 I82509 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jenette Stuart Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of Dive Balls™ from China. Dear Ms. Stuart: In your letter dated May 16, 2002, on behalf of your customer, Wild Planet Toys Inc., you requested a tariff classification ruling. The submitted sample, Item #3100, Dive Balls,™ consists of a package of three rubber balls with two fabric “tails” attached to each that are designed to be thrown into a swimming pool and sink to the bottom. Once upon the bottom, swimmers will dive for the balls, and grab them by the easily accessible floating tails. The balls will be imported in assorted colors with vibrant colored tails for increased underwater visibility. The item is designed as a toy for the amusement of children five years of age and older. The applicable subheading for Item #3100, Dive Balls,™ will be 9503.90.0080, 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: Other: Other. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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