CLA-2-95:OT:RR:NC:N4:424
Mr. George Tuttle, III
Tuttle Law Offices
1100 Larkspur Landing Circle, Suite 385
Larkspur, CA 94939
RE: The tariff classification of the “Coop Brand Hydro Football” from China
Dear Mr. Tuttle:
In your letter submitted July 29, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
Photographs and a description of the “Coop Brand Hydro Football,” were received with your inquiry. The item consists of an inflatable oblong ball in the general shape of a “football.” While the Hydro football is similar in shape to professional, collegiate and high school footballs, it has a number of physical and construction differences that would preclude its use in “official” games. It is approximately 9.25” in length and 5.25” in width, contains an inflatable rubber bladder with a recommended inflation pressure of 2-3 psi. and is 100% waterproof. It is composed of 50% neoprene/ariaprene, 40% rubber (bladder) and 10% polyester (stitching) with a six color screen-print on the neoprene surface. The colorful pattern and marketing practices indicate that the item is principally designed for the amusement of children between the ages of 3 and 12 years of age.
The applicable subheading for the “Coop Brand Hydro Football” 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 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division