CLA-2-95:RR:NC:SP:225 J80796
Mr. Lawrence R. Pilon
Hodes, Keating & Pilon
39 South LaSalle Street, Suite 1020
Chicago, ILL 60603-1731
RE: The tariff classification of an inflatable ball hopper toy from China.
Dear Mr. Pilon:
In your letter dated February 11, 2003, on behalf of Hedstrom Corporation, you requested a tariff classification ruling.
You have submitted a sample of “Hop Alongs” which is an inflatable ball with a textile cover designed to resemble an animal. The ball, commonly known as a “hopper”, measures approximately 12 inches in diameter and is made of rotomolded vinyl. A single large loop shaped handle extends out from the surface of the ball. The cover is made of plush synthetic textile material and in this instant shipment resembles a horse, but other models will have covers resembling other animals. To use, the ball is inflated with air, the child sits on the ball, grasps the handle with both hands, and bounces or hops on it. The animal cover adds to the visual appeal and its amusement value (i.e. “riding a horse”), but the inflatable ball itself is fully functional as a hopper toy with or without the cover.
Your sample is being returned as requested.
The applicable subheading for the “Hop Alongs” will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…and parts and accessories thereof: Other…Inflatable toy balls, balloons and punchballs.” The rate of duty will be free.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division