CLA-2-95:RR:NC:2:224 B81070

Annie Nazco
U.S. Import & Promotions Co.
Financial Federal Building
407 Lincoln Road, Suite 12-D
Miami Beach, FL 33139

RE: The tariff classification of an inflatable soccer ball from Hong Kong and China.

Dear Ms. Nazco:

In your letter dated January 09, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on an inflatable soccer ball. The ball is white in color, and is a standard size ball that could be used in a soccer game. Sample will be returned, as requested by you.

The applicable subheading for the inflatable soccer ball will be 9506.62.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Balls, other than golf balls and table-tennis balls: Inflatable balls: Footballs and soccer balls...Soccer balls". 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division