The tariff classification of a "Soccer Goal Set" from China

N044669 November 28, 2008 CLA-2-95:OT: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 a “Soccer Goal Set” from China Dear Ms. Aldinger: In your letter dated October 23, 2008, you requested a tariff classification ruling. A sample of the “Soccer Goal Set,” item #9003713, was received with your inquiry. The product is composed of one miniature soccer ball, one ball air pump and one goal. The goal, which measures approximately 36” wide x 24” tall x 19” deep, is easily assembled and disassembled for storage. The reduced size of the ball and goal, as well as the flimsy construction of the item indicates its limited use as a toy. The item is a toy version of a soccer set and will allow a child to imitate playing soccer. The applicable subheading for the “Soccer Goal Set” 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; reduced-scale (“scale”) models and similar recreational models, working or not; 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