N310944 N3 Ruling Active

The tariff classification of a set of juggling balls from China

Issued April 3, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

CVS Pharmacy item number 606244, described as “Juggling Balls,” is comprised of 3 juggling balls that are roughly spheroidal in shape, made with a sewn PU outer surface and filled with plastic beads. They are shipped in a clear plastic tube 6.25” tall and 2.5” in diameter. Based on the value and the construction of the item, we would not consider this to be of professional quality and therefore we are of the opinion that this item was principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Juggling 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

N310944 April 3, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a set of juggling balls from China Dear Mr. Kenny: In your letter submitted March 27, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. Photographs and a description of what is referred to as “Juggling Balls” were received with your inquiry. CVS Pharmacy item number 606244, described as “Juggling Balls,” is comprised of 3 juggling balls that are roughly spheroidal in shape, made with a sewn PU outer surface and filled with plastic beads. They are shipped in a clear plastic tube 6.25” tall and 2.5” in diameter. Based on the value and the construction of the item, we would not consider this to be of professional quality and therefore we are of the opinion that this item was principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Juggling 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 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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