CLA-2-95:OT:RR:NC:N4:424
Mr. Ricky Villena
Neutralogistics, LLC
8400 NW 25th Street
Suite 102
Doral, FL 33166
RE: The tariff classification of a “Pirana Joe” furry ball from China
Dear Mr. Villena:
In your letter dated April 16, 2012 you requested a tariff classification ruling on behalf of Creative Manufacturing Group LLC.
A sample of the “Pirana Joe” rubber furry ball, item #9021, was received with your request. The item is a rubber ball, measuring approximately 7” in diameter, printed with two eyes and a mouth with sharp teeth on the front and soft rubber spikes, approximately 1 ¼” in length, protruding from the remainder of the ball. The words “Pirana Joe” are written above the eyes. The “Pirana Joe” ball may be tossed around playfully by children between the ages of 3 and 10.
The applicable subheading for the “Pirana Joe” rubber furry ball will be 9503.00.0073, 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: Other: Labeled or determined by importer as intended 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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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,
Thomas J. Russo
Director
National Commodity Specialist Division