CLA-2-95:S:N:N8:225 891879

Mr. Cole E. Larner
Cal-Side (USA), Ltd.
8210 S.W. Ernst Road
Portland, Oregon 97225

RE: The tariff classification of toy rubber balls, a pencil topper and pencil from Thailand

Dear Mr. Larner:

In your letter dated October 20, 1993, you requested a tariff classification ruling.

Three samples referred to as "Spiderball" accompanied your inquiry. The balls are made of foam rubber having a range of diameter from 1.5 to 2.5 inches. Each ball has 25 to 50 "legs" protruding out, which measure anywhere from 2 to 3 inches in length. The legs are made of extruded rubber pieces and are designed to slow down the speed of the ball when rolled on a flat surface. They also facilitate catching the ball when thrown.

The "Spiderball Yo Yo" is of the same design as described above with the addition of a long rubber band measuring about 22 inches in length. The band is connected to the ball at both ends forming an extended loop. An individual may grasp the loop at one end and manipulate the ball to retract into the hand like a "yo yo".

In addition, you request classification of the "Spiderball Pencil Top Ball" which you indicate may be imported with or without the pencil. This article is constructed in the same manner as the "Spiderball" above, with the exception of a hollow inner core formed to accomodate a pencil. When imported with the pencil the article is considered a composite good

with the essential character imparted by the pencil. When the "Spiderball Pencil Top Ball" is imported without the pencil it is classifiable as a toy.

The applicable subheading for the "Spiderball" and "Spiderball Yo Yo" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the "Spiderball Pencil Top Ball" imported with a pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross and 4.3 percent ad valorem.

The applicable subheading for the "Spiderball Pencil Top Ball" imported without the pencil will be 9503.90.6000, (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Articles classifiable under subheadings 9503.90.6000 and 9609.10.0000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport