CLA-2-95:S:N:N8:224 886024

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of soccer balls from China.

Dear Mr. Tomenga:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : May 11, 1993

ON BEHALF OF : Simon Marketing, Inc.

DESCRIPTION OF MERCHANDISE : The submitted samples are junior or youth editions of soccer balls. The balls are composed of an imitation leather polyvinyl chloride covering and an internal rubber bladder. The balls have one air valve for inflation.

HTS PROVISION : Inflatable soccer balls

HTS SUBHEADING : 9506.62.4080

-2-

RATE OF DUTY : Free

OTHER : The samples will be returned as requested.

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