N006007 N0 Ruling Active

The tariff classification of toy golf balls from China

Issued February 2, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You are requesting the tariff classification on a product that is described as plastic golf balls; there is no designated item number indicated for the product. The article consists of one dozen lightweight plastic golf balls that will be packaged and sold in a clear plastic bag with a cardboard insert stating product information. The plastic golf balls will be classifiable in Chapter 95 of the HTSUS as other toys. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the dozen plastic golf balls will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys…parts and accessories thereof: other…other.

Full text

N006007 February 2, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave., N.W. Grand Rapids, MI 49504 RE: The tariff classification of toy golf balls from China Dear Mr. Morse: In your letter dated January 16, 2007, you requested a tariff classification ruling, on behalf of Meijer Distribution, your client. You are requesting the tariff classification on a product that is described as plastic golf balls; there is no designated item number indicated for the product. The article consists of one dozen lightweight plastic golf balls that will be packaged and sold in a clear plastic bag with a cardboard insert stating product information. The plastic golf balls will be classifiable in Chapter 95 of the HTSUS as other toys. The sample will be returned, as requested by your office. The applicable subheading for the dozen plastic golf balls will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys…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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 9503.00.0000 HTSUS. 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

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