CLA-2 CO:R:C:G 088045 STB
Ms. Margaret Kelcey
Sport Supply Group d/b/a BSN Sports
Box 7726
Dallas, Texas 75209
RE: Utility Ball and Playground Ball
Dear Ms. Kelcey:
This is in response to your inquiry of October 3, 1990,
regarding classification of Voit brand utility balls and
playground balls under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). These balls are to be imported
from Taiwan. Two samples were submitted with your inquiry and,
as you requested, are returned with this Ruling Letter. A
catalog of your merchandise was also included with your inquiry.
FACTS:
The sample merchandise consists of two inflatable rubber
balls, one yellow and the other red in color. The red ball,
identified as a Playground ball - product number VPG85HXX - is
light in weight and 8 1/2 inches in diameter. It is made of 2
ply construction, inflatable to 1 1/2 PSI, and is designed for
games such as kick ball, dodge ball, and other playground
activities. The Yellow 4 Square Utility Ball - product number
VCG8HXXX - is heavier in weight and measures about 8 inches in
diameter. This ball is nylon wound for durability and shape
retention and inflates to 2 PSI. It is said to be designed for
kicking, batting or other hard impact physical activities.
ISSUE:
What is the proper tariff classification of the subject
merchandise?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
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first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
The headings at issue in this case are:
(a) 9503, HTSUSA, Other toys; reduced size ("scale") models
and similar recreational models, working or not;...
(b) 9506, HTSUSA, Articles and equipment for gymnastics,
athletics, other sports (including table-tennis) or outdoor
games...
In the instant case, classification can be accomplished by
reference to GRI 1. It is our determination that both sample
balls are properly classifiable in Heading 9506, HTSUSA.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level and may
be consulted for guidance as to the correct international
interpretation of the various HTSUSA provisions. Although the
term "toy" is not specifically defined in the tariff, the
Explanatory Notes to chapter 95 state the following:
This Chapter covers toys of all kinds whether
designed for the amusement of children or adults.
It also includes equipment for indoor or outdoor
games, appliances and apparatus for sports,
gymnastics or athletics, certain requisites for
fishing, hunting or shooting, and roundabouts and
other fairground amusements.
As noted above, Chapter 95 divides toys and "game equipment" into
two separate headings - 9503, HTSUSA, for toys and 9506, HTSUSA,
for game equipment. The obvious classification problem that
arises concerns the question of "amusement"; since all games and
athletics utilizing balls provide some amusement, the
determination of whether balls should be classified as toys or as
"game equipment" will not always be clear.
It is Customs position that the amusement requirement means
that toys should be designed and used primarily for amusement.
In considering the instant merchandise, all the factors indicate
that these balls are designed primarily for athletic and sports
use, which may provide many benefits other than amusement.
First, we note the rugged construction of the subject balls.
As part of this construction, these balls possess internal
bladders and valves. The description of balls that appears in
the Explanatory Notes to Heading 9506, HTSUSA, states as follows:
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(B) (6) Balls, other than golf balls and table-tennis
balls, footballs, rugby balls and similar balls
(including bladders and covers for such balls);
water polo, basketball and similar valve type balls;
cricket balls.
We can thus infer from Explanatory Note (B)(6) that balls
with bladders and valves are the type of rugged balls that are
likely to be used for serious athletic activity. In fact, the
construction of the balls at issue is similar to that of the
typical sports balls, i.e., footballs, basketballs, etc., that
are specifically included in Heading 9506, HTSUSA. This
construction starts with a molded rubber bladder with an
inflation valve, which is then wound with nylon for permanent
shape retention. Individual rubber panels are molded to the
carcass. The proper subheading is 9506.62.8060, HTSUSA, which
applies to balls, other than golf balls and table-tennis balls,
inflatable balls, other, other.
If these balls were to be classified as toys, the proper
subheading would be 9503.90.50, HTSUSA, the provision for "other
toys...inflatable toy balls, balloons and punchballs." This
language provides yet more evidence that these balls should not
be classified as toys. The reference in subheading 9503.90.50,
HTSUSA, to "inflatable toy balls" indicates that the subheading
is not referring to "real" balls at all but only to toy
imitations of the real thing. The inclusion of "balloons and
punchballs" in the subheading is an indication that this
subheading does not contemplate the durable, solidly constructed
types of balls that are represented by the subject merchandise.
For example, a typical toy ball such as a mini-football,
basketball, etc., is not made of rubber, but of vinyl. These
types of balls usually do not have an internal bladder and do not
have nylon windings. They are really balloon-type balls in which
the outside vinyl is expanded to the shape of whatever type of
ball they are supposed to represent.
Another important factor is the marketing of the subject
merchandise. It is clear from the catalog provided this office
that this merchandise is marketed towards large entities,
primarily schools, and not individual children. One indication,
among many, is that they are offered at a certain price for the
purchase of 1-11 balls and at a volume discount for the purchase
of 12 or more. The entities that purchase these balls are likely
to utilize them in organized/supervised athletic games and
recreational activities. This class of ball is rarely found in
mass merchandise or specialty chain toy stores. The fact that
these balls will be used mostly by children is not relevant; an
item can be a toy whether it is designed for the amusement of
children or adults.
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HOLDING:
The two sample balls, identified as the Playground Ball and
the Utility Ball, are properly classified under subheading
9506.62.8060, HTSUSA, as articles and equipment for gymnastics,
athletics, other sports...or outdoor games...balls, other than
golf balls and table-tennis balls, inflatable balls, other,
other. The applicable duty rate is 4.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division