The tariff classification of a novelty football from China

N103756 May 24, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.62.4040 Mr. Peter Salvato Import Commodity Group Ltd. 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a novelty football from China Dear Mr. Salvato: In your letter dated April 21, 2010, you requested a tariff classification ruling on behalf of Team Beans LLC. A sample of a collectible novelty football, described as the “Player Image Football,” style number CBNF10, was received with your inquiry. Two panels of the football are printed with full color photographs. The first printed panel contains a photograph of a NFL football player, while the second panel is printed with an identifying team logo and the football player’s name, jersey number and signature. Your website states that the item is a regulation sized football. Information that you provided, as well as our own measurements, shows that the football closely approximates a regulation football in both size and dimension. Furthermore, the article is well-made and constructed with an internal bladder and valve. The sample is being returned. The applicable subheading for the “Player Image Football” will be 9506.62.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…: Balls, other than golf balls and table-tennis balls: Inflatable balls: Footballs and soccer balls…Footballs." 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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