CLA-2-95:RR:NC:FC:224 A83272

Annie Nazco

U.S. Import & Promotions Co.

407 Lincoln Road

Suite 12-D

Miami Beach FL 33139

RE: The tariff classification of a football from China.

Dear Nazco:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 26, 1996

DESCRIPTION OF

MERCHANDISE : Regulation size football made of regulation materials, internal bladder, inflatable to 13 lbs.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Balls, other than golf balls and table- tennis balls: Inflatable balls: footballs and soccer balls.

HTS SUBHEADING : 9506.62.4040

RATE OF DUTY : Free

A copy of this 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 212-466-5475

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division