The tariff classification of a toy pickle ball set from China

N338416 March 15, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Michael Shea Terra Worldwide Logistics 309 E Paces Ferry Road, Suite 80 Atlanta, GA 30305 RE:      The tariff classification of a toy pickle ball set from China Dear Mr. Shea: In your letter submitted on February 23, 2024, you requested a tariff classification ruling on behalf of your client, Eastpoint Sports LTD LLC.  Photographs and a description of the toy pickle ball set were received with your inquiry. The “Bring on the Sun, Pickle Ball Junior Set,” item number 763846, consists of 2 oversized, lightweight pickle ball paddles, one standard size pickle ball, one oversized pickle ball, and one miniature 11’ wide pickle ball net system.  These items have been modified to a scale for young children.  The components, by their non-regulation and flimsy design, are meant to be imitations of the real thing, only to be used exclusively as playthings.  The “Bring on the Sun, Pickle Ball Junior Set,” is principally designed for the amusement of children ages 6 years and older. The applicable subheading for the “Bring on the Sun, Pickle Ball Junior Set,” item number 763846, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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