CLA-2-95:OT:RR:NC:N4:424
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a light-up ball from China
Dear Ms. Tsiavos:
In your letter dated July 18, 2011 you requested a tariff classification.
A sample of the light-up ball was received with your inquiry. The item, # 97001, is identified as a Light-Up Bouncing Ball with a Christmas motif. The ball is green in color with printed white reindeer, stars and snowflakes. The ball which is constructed of rubber, and has a circumference of approximately eleven inches, bounces like any ball except that it lights up when bounced. The bouncing activates the battery operated light inside the ball. The sample will be returned as requested.
The applicable subheading for the Light-Up Bouncing Ball with a Christmas motif will be 9503.00.0013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Inflatable toy balls, balloons and punchballs, of rubber: Labeled or determined by importer as intended for use for use by persons: 3 to 12 years of age.” The rate of duty will be free.
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