CLA-2-39:RR:NC:SP:221 K86457
Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of a “musical baseball” from China.
Dear Ms. Antrim-Saizan:
In your letter dated May 24, 2004, on behalf of K2 Licensing & Promotions, you requested a tariff classification ruling.
A sample was provided with your letter. The product is an ornamental baseball with a music chip that when activated plays “Take Me Out to the Ballgame.” Although the ball is the approximate weight and size of a baseball, it is not suitable for use in a game, but rather is meant for decoration. The ball is constructed with a flat spot on one side so it can be placed on a stand or other surface for display. The outer cover of the baseball is composed of cellular polyvinyl chloride plastic that is backed with a plain woven textile fabric for mere reinforcement.
The applicable subheading for the musical ornamental baseball will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division