N175216 N1 Ruling Active

The tariff classification of an Inflatable Basketball Set from China

Issued August 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item contains an inflatable hoop and basketball constructed of PVC. The hoop portion consists of a small ring representing the rim which is connected via three posts to a larger ring that rests on the floor. When inflated it measures approximately 21” in height. The item is distinguishable from competitive games and sports equipment due to its size, appearance, construction and limited skill level demands. It is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the All Star Basketball Set will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N175216 August 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an Inflatable Basketball Set from China Dear Ms. Schab: In your letter dated July 11, 2011, you requested a tariff classification. A sample of the All Star Basketball Set, item number 98485, was submitted with your inquiry. The item contains an inflatable hoop and basketball constructed of PVC. The hoop portion consists of a small ring representing the rim which is connected via three posts to a larger ring that rests on the floor. When inflated it measures approximately 21” in height. The item is distinguishable from competitive games and sports equipment due to its size, appearance, construction and limited skill level demands. It is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the All Star Basketball Set will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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

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