N306655 N3 Ruling Active

The tariff classification of a “Super Skin Dodge Ball” from China

Issued October 22, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The non-inflatable ball measures approximately 6 inches in diameter and is constructed of durable polyurethane foam with a coated outer shell. As noted on the product website, the ball features an easy to grip, super soft design that compresses on impact and will not tear or rip. The ball is marketed as being ideal for dodgeball, and throwing and catching, as the soft core design reduces the sting typically associated with being struck with a classic rubber ball. The material is easy to clean and disinfect, and will retain its shape after being kicked, thrown, squeezed, or stepped on. The product is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Super Skin Dodge Ball” 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

N306655 October 22, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a “Super Skin Dodge Ball” from China Dear Mr. Kenny: In your letter submitted October 10, 2019, you requested a tariff classification ruling. Photographs and a description of the “Super Skin Dodge Ball,” CVS Item 326079, was received with your inquiry. The non-inflatable ball measures approximately 6 inches in diameter and is constructed of durable polyurethane foam with a coated outer shell. As noted on the product website, the ball features an easy to grip, super soft design that compresses on impact and will not tear or rip. The ball is marketed as being ideal for dodgeball, and throwing and catching, as the soft core design reduces the sting typically associated with being struck with a classic rubber ball. The material is easy to clean and disinfect, and will retain its shape after being kicked, thrown, squeezed, or stepped on. The product is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Super Skin Dodge Ball” 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 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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