CLA-2-95:OT:RR:NC:N4:424
Mr. Mark Davisson
InfoMotion Sports Technologies Inc.
6625 Dublin Center Drive
Dublin, OH 43017
RE: The tariff classification of a smart sensor basketball from China
Dear Mr. Davisson:
In your letter dated August 20, 2013, you requested a tariff classification ruling.
Photographs and descriptive literature of the “94Fifty Smart Sensor Basketball IST1-A” were received with your inquiry. The item is a regulation-sized basketball, available in either men’s size 7 (29 ½”) or women’s / youth size 6 (28 ½”), with a smart sensor system secured to the inner bladder. They both can be used indoors as well as outdoors. These basketballs include a special container or “boot” inside, which provides an airtight pocket with an insertion hole to allow assembly of the electronic components. These electric components consist of a Smart Sensor Insert which consists of a printed circuit board (PCB) that is used to calculate and transmit motion sensor data. Another PCB is used to wirelessly charge the lithium polymer battery when placed on a charging pad (imported separately), providing for up to 8 hours of battery life. You state that even with the inclusion of this technology, the basketball still falls within the standard weight for a basketball.
The 94Fifty basketball is intended to measure and diagnose the quality of key skills critical to success while playing basketball such as hand speed, shooting arc, shot speed, bounce force, etc. The data can be transmitted wirelessly (90 ft. range) to either an Android or iOS device (phone or table) via Bluetooth and viewed on the device through a specially designed App allowing for the visualization of these skills for training purposes.
In your request, you state that while basketballs are specifically provided for in Chapter 95, you do not feel that it falls under the definition of a standard basketball as it is the embedded technology that attracts it to the consumer. You instead suggest classification under heading 8517 which provides for other apparatus for the transmission of reception of…, images or other data, including apparatus for communication in a wired or wireless network.
Section XVI Note 1(p), in which heading 8517 falls, states that this section does not cover articles of Chapter 95. Therefore, if the 94Fifty basketball is determined to be an article of Chapter 95, then classification in Section XVI is precluded.
The 94Fifty basketball is not prima facie classifiable under heading 8517 but is under heading 9506. Explanatory Note 95.06 (B)(6), under the heading of “Requisites for other sports and outdoor games,” specifically identifies basketballs as being covered by heading 9506. While the 94Fifty basketball incorporates electrical components, it is still designed, used and functions as a basketball. It is therefore excluded from classification in Section XVI. CBP has previously classified sports equipment which incorporated similar electrical components that captured or measured data under heading 9506 (See NY B88714, dated 8/25/97, and NY N063157, dated 6/8/09).
The applicable subheading for the “94Fifty Smart Sensor Basketball IST1-A” will be 9506.62.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Balls, other than golf balls and table-tennis balls: Inflatable balls: Other…Basketballs." The rate of duty will be 4.8% 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division