The tariff classification of a toy Strikeout Machine from China

N021214 January 9, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Shane Brooks Summit Products, LLC 7299 Gadsden Hwy Trussville, AL 35173 RE: The tariff classification of a toy Strikeout Machine from China Dear Ms. Brooks: In your letter dated December 21, 2007, you requested a tariff classification ruling. You are requesting a tariff classification on a product that is described as a Strikeout Machine; there is no designated item number for the product. The Strikeout Machine is a hand-held toy that launches foam balls for hitting practice. The unit has two speed settings (low and high) to control the velocity of the launched balls. Four foam balls are included with the battery operated toy ball launcher. An illustration was submitted, in lieu of a sample. The applicable subheading for the Strikeout Machine (toy ball launcher) will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division