CLA-2-95:OT:RR:NC:N4:424
Ms. DeeDee DeSmet
Adidas
5055 N. Greeley Avenue
Portland, OR 97217
RE: The tariff classification of a smart sensor soccer ball from China
Dear Ms. DeSmet:
In your letter dated October 7, 2013, you requested a tariff classification ruling.
A sample as well as photographs and descriptive literature of the “miCoach Smart Ball” were received with your inquiry. The item is a regulation-sized and weight soccer ball (size 5) with a TPU inflatable bladder. Suspended in the center of the soccer ball is a sensor package containing an accelerometer and magnetometer which records a variety of data pertaining to the flight characteristics of a kicked ball such as speed, flight path and spin. This data, which is transmitted via Bluetooth to an iPhone app, will enable users to practice various kicking scenarios and receive immediate feedback to quickly learn and fine tune their skills. It is necessary for the ball to only travel 10 meters in the air to capture enough information to visualize its entire flight trajectory in the app. Also included with the item is an induction charging base which will recharge the ball’s internal lithium ion polymer battery, providing for approximately one week of use or roughly 2,000 kicks.
The applicable subheading for the “miCoach Smart Ball” will be 9506.62.4080, 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: Football and soccer balls…Soccer balls." 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division