CLA-2-95:RR:NC:2:224 D85543
Ida Dearinger
Rialto International, Inc.
PO Box 24583 (98124)
Seattle WA 98134
RE: The tariff classification of a sport corkball made in China.
Dear Ms. Dearinger:
In your letter dated November 25, 1998, you requested a tariff
classification ruling on behalf of Markwort Sporting Goods.
The merchandise at issue is described as a corkball and
identified as item #CB2 Official Corkball. It measures 6« inches
in circumference and weighs but two ounces. The ball looks like a
regulation baseball; the outer covering of the corkball is
leather with raised seams that imitates the look of a real
baseball. However, it is far smaller and weighs less than a
traditional baseball, as well as having a different internal
composition.
The corkball is suitable for use wholly or principally in the
game of Corkball which is said to have some of the features of
baseball, yet can be played in a very small area as well as an
open, larger area. Like baseball, the action is centered around
the pitcher, the catcher and the batter. There is no base
running. The pitcher tries to pitch the ball past the batter
standing 55 feet distant. If the batter hits the ball past the
six foot foul line, he scores a hit. Four hits score a run and
the team scoring the most runs in five innings is the winner.
You have contended that the corkball should be considered a
baseball for tariff classification purposes and classified under
the provision for baseballs in subheading 9506.69.2040,
Harmonized Tariff Schedule of the United States (HTSUS).
We disagree. Although classification as baseballs in subheading
9506.69.2040, HTSUS, is not limited to balls which meet the
strict standards for materials and construction required by the
professional leagues, it has been limited to balls whose physical
properties approximate those high qauality, traditional balls.
The physical attributes and performance characteristics of
corkballs distinguish them from a wide variety of alternate balls
used as substitutes for high quality balls used in the practice
or organized play of baseball and classifiable in the tariff as
baseballs. The corkball is neither specially designed nor
principally used at any age or achievment level in the training,
practice or competitive play of the sport of baseball.
Consequently, it is our position that the instant corkball is
classifiable in subheading 9506.69.6020, 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, Other, Other." The rate of
duty is 4.9 percent ad valorem.
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
212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division