The tariff classification of plastic practice balls with holes from China

N168536 June 21, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.69.6940 Mr. Scott Case The Camelot Company 9865 W. Leland Ave. Schiller Park, IL 60176 RE: The tariff classification of plastic practice balls with holes from China Dear Mr. Case: In your letter dated May 27, 2011, you requested a tariff classification ruling on behalf of Wilson Hunt International. Photographs of two styles of hollow plastic balls with holes were received with your inquiry. The first style, item CBB-51, is a white poly-molded baseball measuring 9” in circumference. The second style, CSB-51C, is an optic yellow poly-molded softball measuring 12” in circumference. It is stated that the balls are used for batting practice. You suggest that both balls are classifiable as toys. In the alternative, you suggest that since the balls are used in baseball and softball they may be classified under 9506.99.1500, Harmonized Tariff Schedule of the United States (HTSUS). However, neither provision is appropriate. These balls are not considered toys as they are not toy imitations of the real thing. Moreover, subheading 9506.99.1500, HTSUS, is to include articles and equipment used in baseball, except for balls. Therefore, both provisions are excluded from consideration. Balls are specifically provided for under the various subheadings of 9506. Only certain specialty balls used in the practice and training of the game of baseball and softball are to be classified under 9506.69.20, HTSUS, as notated in NY E88555. These plastic hollow balls do not share the characteristics of those practice or training balls. The applicable subheading for item numbers CBB-51 and CSB-51C will be 9506.69.6940, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Balls, other than golf balls and table-tennis balls: Other: Noninflatable hollow balls not over 19 cm in diameter.” The duty rate will be 5.4% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division