The tariff classification of the “Let’s Play Pong” balls from China

N245008 September 4, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of the “Let’s Play Pong” balls from China Dear Ms. Mosqueda: In your letter dated August 2, 2013, you requested a tariff classification ruling. A sample of an item identified as “Let’s Play Pong,” item #5940, was received with your inquiry. The item consists of six red plastic balls constructed of polyethylene in a carded blister pack. The object of the item is to bounce or toss the balls into cups filled half way with water, arranged in a pyramid formation at either end of a table or flat surface. The first player to land the ball in all six cups wins. While resembling table tennis balls, their physical characteristics and construction distinguishes them as being of a different class or kind of articles as those balls used in the sport of table tennis. The packaging even states “Not intended for table tennis use.” Similarly, while used to play a game, they do not belong to a class or kind of merchandise designed for use with an article of heading 9504. A conversation with the importer confirmed that these same toy balls are principally used as projectiles that work with toy guns that Ja-Ru manufactures. Being that the balls belong to a class or kind of merchandise whose principal use is amusement, they will be classified under heading 9503 as a toy intended for children 4 years of age and older. The sample is being retained for reference purposes. The applicable subheading for the “Let’s Play Pong” 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, Myles B. Harmon Acting Director National Commodity Specialist Division