CLA-2-95:S:N:N8:224 893083
Mark Harrison
H. Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306
RE: The tariff classification of foam baseball bats from Taiwan.
Dear Mr. Harrison:
In your letter dated December 9, 1993, you requested a tariff classification ruling on behalf of your client, Just Sports, Inc.
The merchandise consists of 21 inch, 24 inch and 27 inch foam baseball bats, style numbers 16315, 16319 and 16291 respectively. Examination of these bats indicates that they are adequate for use as introductory or beginner equipment in the training and recreational pursuit of the sport of baseball. Their size, construction and appearance make them junior editions of the "genuine" product, permitting an effective and safe use in physical, recreational play and contributing to the development of coordination and beginner hitting skills. The sample bat will be returned at your request.
The applicable subheading for the foam baseball bats will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: other: baseball articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be 3 percent ad valorem.
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