The tariff classification of Ruff Stuff Baseball Pick-Up Tube, Item# 02430 from Hong Kong or China

N005893 February 9, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9503.00.0080 Ms. Loretta Bennett Buzz Bee Toys, Inc. 309 Fellowship Road, Suite #105 Mt. Laurel, NJ 08054 RE: The tariff classification of Ruff Stuff Baseball Pick-Up Tube, Item# 02430 from Hong Kong or China Dear Ms. Bennett: In your letter dated January 4, 2007, on behalf of your client, Kmart Corp, you requested a tariff classification ruling. The sample submitted, a Ruff Stuff Baseball Pick-Up Tube, consists of a molded plastic tube measuring approximately 25 ½ inches in height and 3 ½ inches in circumference and has an attached belt for carrying. The case is designed to pick up baseballs or tennis balls from the ground, store them and carry them. In addition to the case, there are three foam baseball look-alikes enclosed. This item will be used by children for amusement. The Ruff Stuff Baseball Pick-Up Tube does not constitute a set for Customs purpose under the General Rules of Interpretation. Therefore, its components will be classified separately. The applicable subheading for the Baseball Pick-Up Case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem The applicable subheading for the Foam look-like baseballs will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division