The tariff classification of "Punchball Critters" from China

N042455 November 10, 2008 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Punchball Critters” from China Dear Ms. Aldinger: In your letter dated October 17, 2008, you requested a tariff classification ruling. Two samples of “Punchball Critters,” item number 9003662, were received with your inquiry. The product is a full-figured representation of various animals that may also be used as a punch ball by children 8 years and older. The punch ball is inflated by blowing air into the tube end of the toy. After inflating the item to the desired size, the tube end is folded, rolled and tucked into the animal’s “mouth.” The punch ball can be bounced by inserting a finger into the stretchable “tail” of the toy animal. The toy is constructed wholly of thermoplastic rubber and measures 6½” wide x 11” long. The samples will be returned, as requested. The applicable subheading for the “Punchball Critters” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division