CLA-2-95:RR:NC:2:224 R00712
Kari Finch
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN 0430
Minneapolis, MN 55403
RE: The tariff classification of playground balls from China.
Dear Ms. Finch:
In your electronic message dated August 18, 2004, you requested a tariff classification ruling.
The merchandise consists of 100 percent rubber 16 inch and 8.5 inch playground balls. You state in your letter that while the playground balls are currently being imported inflated and packaged in their boxes you are considering importing the balls in a deflated condition with the packaging boxes flat. You further state that the boxes and playground balls will be shipped together in equal quantities and sent to your import warehouses where the balls will be inflated, inserted into their retail boxes, and moved to stores for retail sale.
The applicable subheading for the 16 inch and 8.5 inch rubber playground balls, whether inflated or deflated, will be 9506.62.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sorts or outdoor games…balls, other than golf balls and table-tennis balls: inflatable balls: other, other. The rate of duty will be 4.8 percent ad valorem. Boxes shipped together in equal quantities with the balls will be classified along with the balls in subheading 9506.62.8060, 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division