The tariff classification of a girl’s baseball mitt and ball from China.

N048305 January 16, 2009 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a girl’s baseball mitt and ball from China. Dear Mr. Morse: In your letter dated January 6, 2009, written on behalf of Meijer Distribution, you requested a tariff classification ruling. The sample will be retained by our office. A sample of the “Glove and Ball,” item #31021, was received with your inquiry and consists of a little girl’s baseball mitt and a soft neoprene ball. The pink mitt, decorated with hearts, is child-sized and is well constructed with a complete palmside made of polyester knitted fabric, and a backside made of polyester woven fabric. The mitt will be sold with the coordinating soft neoprene ball that is made with an outer layer of polyester knitted fabric. The essential character of the glove is imparted by the polyester knit fabric on the palm side. The two piece set, item #31021, meets the qualifications of “goods put up in sets for retail sale.” The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The glove imparts the essential character of the set. The applicable subheading for item #31021 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8% ad valorem. 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 Deborah Marinucci at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division