CLA-2-95:S:N:N3D:225 870236
9801.00.1099
Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97230
RE: The tariff classification of toy balls and a plastic water
bottle from China and Taiwan
Dear Ms. Quigley:
In your letter dated December 26, 1991, you requested a
tariff classification ruling on behalf of your client Performance
Concepts/ MB Sales.
Five samples were submitted with your inquiry. The
articles are part of the "Michael Jordan Fun Fitness Challenge"
series. Each item will be packaged in a polybag overseas with a
U.S. made paper insert.
The first item is an inflatable toy soccer ball. The
ball is made of PVC with an approximate diameter of 20 cm.
The second article is a soft stuffed football. The
football measures 9 cm in length and 6 cm in height. It's outer
surface is made of PVC leather which is stuffed with polyester
fiber filling.
The third item is called a "Flying Disc". The saucer
shaped disc has a diameter of 16 cm and is made of injection
molded polypropylene.
The next article is a squeeze water bottle made of low
density polyethylene. The bottle, which measures 12 cm in
height, comes with a cap and straw.
The final item is a toy baseball. The baseball measures
7 cm in diameter and is made of blow molded polyethylene covered
with a polyvinyl chloride leather. Lightweight and hollow
inside, the ball is intended to be used with a plastic bat.
You contend that the soccer ball, football, and baseball
are classifiable under heading 9506 which provides for articles
and equipment for athletics, other sports or outdoor games, not
specified or included elsewhere in this chapter. Balls classified
in this heading are designed primarily for serious athletic and
sports use. They are generally made of durable construction.
Heading 9503 refers to toys designed for the amusement of children
or adults. Such toys may include balls which are imitations of
the real thing. The samples under consideration (made of vinyl
and plastic) will principally be used for play activity. They are
not intended for use in serious organized sports.
The applicable subheading for the inflatable soccer ball
will be 9503.90.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for inflatable toy balls, balloons
and punchballs. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the football, baseball and
"Flying Disc" will be 9503.90.6000, HTS, which provides for other
toys (except models), not having a spring mechanism. The duty
rate will be 6.8 percent ad valorem.
The applicable subheading for the squeeze water bottle
will be 3924.10.5000, HTS, which provides for tableware,
kitchenware, other household articles...of plastics: other. The
duty rate will be 3.4 percent ad valorem.
Provided that the U.S. made inserts will not be advanced
in value or improved in condition as a result of repackaging,
they will be eligible for the duty exemption available under
HTSUS subheading 9801.00.1099 when returned to the U.S., provided
the documentary requirements of 19 CFR 10.1 are satisfied.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport