N206717 N2 Ruling Active

The tariff classification of a light-up ball from China

Issued March 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

It will be returned to you as requested. The item is a 3 inch round ball made of soft plastic, filled with water and sparkling glitter in assorted colors. The glitter fills the ball when shaken. The ball will be imported in four assorted styles: an orange jack-o-lantern face, an orange ghost, a blue Happy Halloween and a green bat. The ball also has a mechanism in it that produces a flashing light effect when the ball is bounced.

CBP rationale

The applicable subheading for the light-up balls 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

N206717 March 22, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a light-up ball from China Dear Ms. Aldinger: In your letter dated February 14, 2012, you requested a tariff classification ruling. A sample of the “Halloween Water Ball,” item # 9016887, was submitted with your inquiry. It will be returned to you as requested. The item is a 3 inch round ball made of soft plastic, filled with water and sparkling glitter in assorted colors. The glitter fills the ball when shaken. The ball will be imported in four assorted styles: an orange jack-o-lantern face, an orange ghost, a blue Happy Halloween and a green bat. The ball also has a mechanism in it that produces a flashing light effect when the ball is bounced. The applicable subheading for the light-up balls 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, Thomas J. Russo Director National Commodity Specialist Division

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