The tariff classification of two sport ball pillows from China
Issued May 16, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The first item, “Marshall,” style PC940D, is in the shape and design of a soccer ball. The item is constructed of 100% plush polyester, with black and white pentagon and hexagon shaped fabric sewn together to form a soccer ball with an approximate circumference of 28”. The filling is also 100% polyester and there is an embroidered face of a puppy with a decorative sweatband attached. The second sample, “Chase,” style PC941D, is in the shape and design of a football as it incorporates embroidery used to depict the laces of a football. It is constructed of 100% polyester and is approximately 14” in length. It also has an embroidered face of a puppy with a decorative sweatband. Both pillows are shaped close in size to that of real balls and we find that one is likely to buy and use the pillows in ways similar to actual balls. The two sport ball pillows are principally designed for the amusement of children between the ages of three and twelve.
CBP rationale
The applicable subheading for the two sport ball pillows 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
N275012 May 16, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of two sport ball pillows from China Dear Ms. Kay: In your letter dated March 30, 2016 you requested a tariff classification ruling. Samples of two sport ball pillows depicting “Paw Patrol” characters were received with your inquiry. The first item, “Marshall,” style PC940D, is in the shape and design of a soccer ball. The item is constructed of 100% plush polyester, with black and white pentagon and hexagon shaped fabric sewn together to form a soccer ball with an approximate circumference of 28”. The filling is also 100% polyester and there is an embroidered face of a puppy with a decorative sweatband attached. The second sample, “Chase,” style PC941D, is in the shape and design of a football as it incorporates embroidery used to depict the laces of a football. It is constructed of 100% polyester and is approximately 14” in length. It also has an embroidered face of a puppy with a decorative sweatband. Both pillows are shaped close in size to that of real balls and we find that one is likely to buy and use the pillows in ways similar to actual balls. The two sport ball pillows are principally designed for the amusement of children between the ages of three and twelve. The applicable subheading for the two sport ball pillows 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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