The tariff classification of PU refill balls in a polyester drawstring carrying bag from China
Issued March 7, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0090
Headings: 9503
Product description
The item consists of 50 PU foam balls packed in a 100% polyester net bag with drawstring. The 50 Tactical Strike Rounds are designed to be sold as refills for the Tactical Strike Ball Blaster and most standard NERF Rival Blasters which have been classified as toys in past rulings. Chapter 95 Legal Note 3 states “….parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” The 50 Tactical Strike Rounds are specially designed and marketed to be used for the amusement of children 14 years and older.
CBP rationale
The applicable subheading for the “50 Tactical Strike Rounds Refill Balls” toy accessory will be 9503.00.0090, 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…Other.
Full text
N302685 March 7, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Garrett Ching Grand CHB 3047 W. Valley Blvd. Alhambra, CA 91803 RE: The tariff classification of PU refill balls in a polyester drawstring carrying bag from China Dear Mr. Ching: In your letter submitted January 29, 2019, you requested a tariff classification ruling on behalf of your client Prime Time Toys LLC. A sample of the “50 Tactical Strike Round Refill Balls,” item # 5306, was received with your inquiry. The item consists of 50 PU foam balls packed in a 100% polyester net bag with drawstring. The 50 Tactical Strike Rounds are designed to be sold as refills for the Tactical Strike Ball Blaster and most standard NERF Rival Blasters which have been classified as toys in past rulings. Chapter 95 Legal Note 3 states “….parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” The 50 Tactical Strike Rounds are specially designed and marketed to be used for the amusement of children 14 years and older. The applicable subheading for the “50 Tactical Strike Rounds Refill Balls” toy accessory will be 9503.00.0090, 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…Other.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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