The tariff classification of miniature sports balls from China

N361634June 5, 2026CLA-2-95:OT:RR:NC:N4:462
CATEGORY: Classification
TARIFF NO.: 9506.62.4040; 9506.62.4080; 9506.62.8040
Madisen PatanellaDick’s Sporting Goods345 Court StreetCoraopolis, PA 15108RE: The tariff classification of miniature sports balls from ChinaDear Ms. Patanella:In your letter dated
May 19, 2026
, you requested a tariff classification ruling.Images were provided in lieu of a sample.The products under consideration are three miniature sports balls: a volleyball, a football, and a soccer ball. All three balls have a rubber inner bladder and are inflatable.The volleyball, item number KDSMVB, measures 6 inches in diameter and approximately 21 inches in circumference and has a 2-millimeterpolyvinyl chloride (PVC) casing.The football, item number DKSMFB, measures approximately 9.5 inches in length, with a long circumference of 22 inches and a short circumference of 16.5 inches.It is comprised of a rubber casing that features raised seams for a comfortable grip.The soccer ball, item number DKSMSB, measures 6.85 inches in diameter and 21.5 inches in circumference and has a machine-stitched PVC casing. Per your correspondence, the balls will be offered in multiple colors and will be inflated prior to importation. Your submission states that the balls are toys intended for use by children 4 to 12 years of age. Customs hasmaintained that toys are articles designed and used principally for amusement and include balls thatwould are more flimsily or delicately constructed.The distinguish from balls considered to be “game ythese equipment,” those with a more rugged construction that possess an inner bladder, which are designedprimarily for athletic and sports use and provide many benefits other than amusement; see HQ ruling 088045,dated November 29, 1990. As the instant balls are more solidly constructed and possess an inner bladder, they will be classified in heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), whichprovides, in relevant part, for “articles and equipment for… other sports.” The applicable subheading for the miniature volleyball, item number KDSMVB, will be 9506.62.8040,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: Balls,
other than golf balls and table-tennis balls: Inflatable balls: Other…Volleyballs." The rate of duty will be4.8% ad valorem.The applicable subheading for the miniature football, item number DKSMFB, will be 9506.62.4040, HTSUS,which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, othersports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Balls, otherthan golf balls and table-tennis balls: Inflatable balls: Footballs and soccer balls…Footballs." The rate ofduty will be Free.The applicable subheading for the miniature soccer ball, item number DKSMSB, will be 9506.62.4080,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: Balls,other than golf balls and table-tennis balls: Inflatable balls: Footballs and soccer balls…Soccer balls." Therate of duty will be Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions onthe Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Sandra Walia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division