The tariff classification of a “Kickball Set” from China

N321104 August 27, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Mr. Jim Coleman Ball, Bounce and Sport, Inc. 1 Hedstrom Drive Ashland, Ohio 44805 RE: The tariff classification of a “Kickball Set” from China Dear Mr. Coleman: In your letter dated August 18, 2021, you requested a tariff classification ruling. Photographs and a description of the “Kickball Set” were submitted with your inquiry. The “Kickball Set”, (item number not provided), consists of a 15" inflatable kickball, an 8.5" inflatable kickball, 4 square foldable "bases" and a plastic hand-held air pump. The set is designed to be used outdoors for organized play such as a sport. In your submission, you suggest classification of the “Kickball Set” as a toy under subheading 9503, however, it is the opinion of this office that the merchandise at issue is of the same class or kind of merchandise properly classified as outdoor games under subheading 9506. The applicable subheading for the “Kickball Set” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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