I86907 I8 Ruling Active

The tariff classification of a "Soccer Game Set", item number 930076, from China.

Issued October 4, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is identified as a “Soccer Game Set”, and designated as item number 930076. The product is a small soccer goal and ball that can be easily assembled and disassembled for storage. The composition of this item is 98 % plastic and 2 % fabric net. The set is designed to be a toy version of a soccer set that will facilitate a child’s imitation of playing soccer. It is limited because of its size and flimsy construction to use as a child’s toy. Therefore, the soccer set will be classified in Chapter 95 of the HTSUSA as a toy, other, put up in a set.

CBP rationale

The applicable subheading for the “Soccer Game Set”, item # 930076, 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 I86907 October 4, 2002 CLA-2-95:RR:NC:2:225 I86907 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Lorianne Aldinger Rote Aid Corporation P. O. Box 3165 Harrisburg, PA RE: The tariff classification of a “Soccer Game Set”, item number 930076, from China. Dear Ms. Aldinger: In your letter dated September 24, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a “Soccer Game Set”, and designated as item number 930076. The product is a small soccer goal and ball that can be easily assembled and disassembled for storage. The composition of this item is 98 % plastic and 2 % fabric net. The set is designed to be a toy version of a soccer set that will facilitate a child’s imitation of playing soccer. It is limited because of its size and flimsy construction to use as a child’s toy. Therefore, the soccer set will be classified in Chapter 95 of the HTSUSA as a toy, other, put up in a set. The applicable subheading for the “Soccer Game Set”, item # 930076, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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