CLA-2-95:RR:NC:2:224 B87627

Kelley Gordon
WF Whelan Co.
Detroit Metropolitan Airport
P.O. Box 42422
Detroit MI 48242

RE: The tariff classification of a hackey sack ball from Nepal.

Dear Ms. Gordon:

In your letter dated July 7, 1997, you requested a tariff classification ruling.

The merchandise consists of a sport or game ball identified as the hackey sack or footbag. The ball is said to be made of 100 percent hemp material. The activity using a hackey sack is a challenging, physical sport recreation involving skill, endurance and physical achievement.

The applicable subheading for the hackey sack will be 9506.69.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: Balls, other than golf balls and table-tennis balls: Other, other." The rate of duty will be 4.9 percent ad valorem. 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 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Br.
National Commodity
Specialist Division