CLA-2-95:OT:RR:NC:N4:424
Mr. John McBride
Prince Sports, Inc.
One Advantage Court
Bordentown, NJ 08505-9630
RE: The tariff classification of platform tennis balls from Taiwan
Dear Mr. McBride:
In your letter dated June 9, 2009, you requested a tariff classification ruling.
A sample of a three-pack of platform tennis balls was received with your inquiry and is being retained for future reference. The balls are imported in sleeves of three and are constructed with a smooth flock coating over a solid rubber core for use in the sport of platform tennis.
You stated that you believe these platform tennis balls are classifiable under subheading 9506.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for lawn-tennis balls. Lawn tennis is played on a marked-out surface of grass, clay, artificial turf and some textile surfaces without side or end walls. The American Platform Tennis Association (APTA) states that the playing area in platform tennis is on an elevated aluminum deck and is surrounded by a structure with wire fencing which allows for play off the walls, similar to racquetball and squash. The balls used for platform tennis are distinguishable from those used in lawn-tennis. In fact, the packaging for the balls states that they are the official ball for the APTA.
The applicable subheading for the three-pack of platform tennis balls, will be 9506.69.6020, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…: Balls, other than golf balls and table-tennis balls: Other: Other…Other.” The rate of duty will be 4.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division