The tariff classification of a Tennis Playset from China

N089257 January 8, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a Tennis Playset from China Dear Mr. Crago-Edwards: In your letter dated December 23, 2009, you requested a tariff classification ruling. A sample of the Tennis Playset, item number A080IA01075, was submitted with your inquiry. The item consists of two non-regulation sized plastic tennis rackets and two soft non-regulation sized tennis balls packaged and sold in a specially fitted carrier bag. The bag is constructed of plastic and textile material with a zipper closure and a shoulder strap. The sample will be returned as requested. Based on its construction and design, the Tennis Playset is principally designed for a young child’s amusement and is not intended for use in the serious pursuit of sports training. The applicable subheading for the Tennis Playset 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