CLA-2-95:RR:NC:2:224 G86492
Ronald K. Dudley
Phoenix Int’l Freight Services, Ltd.
2445 Director’s Row - Suite A
Indianapolis IN 46241-4934
RE: The tariff classification of baseballs, softballs and a carry bag from China
Dear Mr. Dudley:
In your letter dated January 15, 2001, you requested a tariff classification ruling on behalf of Galyan’s Trading Company, Plainfield IN.
The sample article consists of 24 softballs and a polyester carry bag. The softballs and bag will be imported together and sold at retail in the same condition. It is our understanding that a similar carry bag will be imported and sold with 36 baseballs. The bag resembles a large tote bag or a duffel bag with a zippered top closure and carrying handle. It is not internally fitted to hold its contents and is not specially shaped in any way. For these reasons the bag will not be classified with its contents.
The applicable subheading for the carry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), the provision for travel, sport and similar bags with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the baseballs and softballs will be 9506.69.20, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…balls, other than golf balls and table-tennis balls: other: baseballs and softballs. The rate of duty on baseballs and softballs is free.
This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division