CLA-2-39:RR:NC:WA:353 A84225

Mr. Ryden Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-0800

RE: The tariff classification of a miniature leather baseball glove from Indonesia and a plastic baseball display stand from Taiwan.

Dear Mr. Richardson:

In your letter dated May 29, 1996 you requested a tariff classification ruling on behalf of your client Football USA Inc. Samples were submitted for examination with your request.

The submitted samples consist of a miniature baseball glove, to be manufactured in Indonesia which holds a single baseball for display and a baseball display stand, to be manufactured in Taiwan, stated to be made from molded PVC plastic that features five positions for holding baseballs. The glove resembles an outfielder's mitt with the word "Fotoball" on the wrist strap. The raised center position of the display stand bears a plastic label with the New York Yankees logo.

The applicable subheading for the miniature baseball glove will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of leather or of composition leather: Other: Other".. The rate of duty will be Free. The applicable subheading for the plastic baseball display stand will be 3924.90.5500, HTS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of plastic: Other: Other". The rate of duty will be 3.4 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division