CLA-2:CO:R:C:G 085059 SR
District Director of Customs
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126
RE: Decision on Application for Further Review
of Protest No. 2809-7-000941.
Dear Sir:
This protest was filed against your decisions in the
liquidations on May 7, 1987, of entry Nos.:
Entry Numbers Entry Dates
066-86-254137-0 dated 3-21-86
066-86-254194-3 dated 5-1-86
066-86-254113-4 dated 3-4-86
066-86-254-080-5 dated 2-4-86
066-86-254070-8 dated 1-29-86
066-86-254056-2 dated 2-13-86
066-86253992-6 dated 11-22-85
066-86253963-8 dated 11-4-85
066-86253983-2 dated 11-18-85
K54-000078-7 dated 11-6-86
These entries cover shipments of Incredibal baseballs and
softballs.
FACTS:
The merchandise at issue is the "Incredibal Baseball", and
"IncrediBal Softball" safety balls. The Incredibal baseball,
-2-
item number I09, measures 9 inches in circumference; the
softball, item number I12, is 12 inches in circumference. Both
balls look like regulation balls; however, they are cloth balls
that are spongy and weigh less than traditional balls. They
travel 3/4 the distance as do traditional balls. The outer
covering of the ball is knit fabric with heavy raised seams that
imitate the look of a real ball. The balls are soft and spongy
in order to prevent injuries. The Incredibal baseballs are used
by "pinto" and "mustang" little league teams which are made up of
children aged 9 and under. They are used for practice for the
older little leagues. No information was provided as to the use
of the Incredible softball.
ISSUE:
Whether the balls at issue are classifiable as baseball
equipment or as other balls for games and sports?
LAW AND ANALYSIS:
The balls at issue are not the same as traditional
baseballs. They are much lighter and only go 3/4 the distance of
the normal baseball. They would not travel the same as would a
traditional baseball because of the heavy raised seams. These
balls are used in little leagues for the youngest age children.
Youth leagues for small children usually use equipment that will
not injure the children, such as whiffle balls or T-balls;
however, these are not considered to be baseball equipment.
The inquirer states that a baseball does not have to be a
hard "regulation," "traditional," or a "standard" baseball. The
inquirer claims that this is so because the court in Mego Corp.
v. United States, 75 Cust. Ct. 190, 199, C.D. 4574 (1974), quoted
the following definition of baseball as defined by Webster's
Third New International Dictionary, Unabridged, (1963):
A game played with a ball, bat, and gloves between 2 teams
of 9 players each on a large field centering upon 4 bases
that form the corners of a square 90 feet on each side, each
team having a turn at bat and in the field during each of
the 9 innings that constitute a normal game, the winner
being the team that scores the most runs.
-3-
The inquirer states that because this definition merely
requires a ball and not a baseball or a regulation ball, that any
ball used in the game meets the definition of a baseball. This
may be true, however, the pinto and mustang little league games
in which the Incredibal baseball is used are not regulation games
as provided in this definition. The little league teams for
smaller children usually play with more than 9 players on the
field at one time, a diamond smaller than 90 square feet, and
fewer than 9 innings. Therefore, the ball mentioned in the
dictionary definition is irrelevant to the balls at issue.
The inquirer states that the balls at issue are "junior
editions" as defined in Mego Corp. v. United States, 75 Cust. Ct.
108, C.D. 4614 (1975). This court differentiated between "junior
editions" and "imitations". It held that smaller flimsier gloves
were junior editions. However, gloves are different than
baseballs. The only regulation on gloves is that the fingers
cannot be longer than the regulation length. Whereas baseballs
are very specific. They measure between 2.86 and 2.94 inches in
diameter. They are made of a composition-cork nucleus that is
encased in two thin layers of rubber, one black and one red,
surrounded by 121 yards of tightly wrapped blue-gray wool yarn,
150 yards of fine cotton yarn, a coat of rubber cement , and a
cowhide exterior, with 216 slightly raised hand-sewn stitches.
The balls at issue are not nearly as substantial as a
regulation ball; therefore, the balls at issue are merely
imitations of the real thing. As stated in Mego, supra,
imitations are not classifiable as baseballs. When the court
decided Mego the possible tariff classifications for this
merchandise were baseballs or toys. Now there is a provision
which provides for balls for games or sports not previously
provided for in the foregoing provisions. This is the
appropriate provision for the balls at issue.
The balls at issue are very similar to the rag balls at
issue in Headquarters Ruling Letter (HRL) 070582 dated April 28,
1983. This ruling classified the textile balls as other balls
for games or sports under item 735.12, TSUS. The rag balls
appear to be identical to the balls at issue. They are safety
balls that are used by little league teams. They are lighter
than regular baseballs and travel only 3/4 as far. They are the
same size as regular baseballs and softballs but they have heavy
raised stitching. They were not considered to be baseball
equipment.
-4-
HOLDING:
The Incredibal baseball and softball at issue are
classifiable under item 725.12, TSUS, which provides for beach
balls, play balls, toy balls, and other balls for games or
sports, not provided for in the foregoing provisions of this
subpart, other, other.
The protest is denied. A copy of this decision should be
attached to the Form 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference