The tariff classification of high-density foam tennis balls from Taiwan

N152416 April 4, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.61.0000 Mr. Phil Kudla Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of high-density foam tennis balls from Taiwan Dear Mr. Kudla: In your letter dated February 18, 2011, you requested a tariff classification ruling on behalf of Head Penn Racquet Sports. A sample of a three-pack of “Penn qst 36” tennis balls was received with your inquiry. These oversized balls are constructed of high-density foam and are designed to be used in QuickStart Tennis, a relatively new form of tennis designed for junior tennis players. QuickStart Tennis utilizes a smaller 36’ x 18’ court as well as modified rules and serves as an introduction to the sport of tennis for children between the ages of 6 and 10. These balls are specifically designed to be used by children on the smaller courts to match a child’s size, age and skill level. The balls are colored yellow and red in the same configuration as recognized tennis balls. You suggest classification under subheading 9506.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lawn-tennis balls. You state that the United States Tennis Association (USTA) and the International Tennis Federation (ITF) have recently changed the rules of tennis for players 10 years of age and younger and approved their use. Specifically, children under 8 years of age must play with these high density foam balls in a USTA sanctioned event. Tennis is played on a marked-out surface of grass, clay, artificial turf and some textile surfaces without side or end walls. QuickStart Tennis may be played on similar surfaces and is laid out sideways across a regular court in the smaller dimensions noted above. Just as certain baseballs, designed and approved for use in little league and youth league games and certain specialty balls used in the training and practice for the game of baseball, are considered to be of the same class or kind as baseballs for tariff purposes (see NY E88555), a similar comparison can be made with these QuickStart Tennis balls. The QuickStart Tennis balls are used for both practice and tournament events for children starting to learn and play the sport of tennis. The “Penn qst 36” tennis balls will be classified under the provision for lawn-tennis balls. The applicable subheading for the high-density foam “Penn qst 36” tennis balls will be 9506.61.0000, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Balls, other than golf balls and table-tennis balls: Lawn-tennis balls." 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