CLA-2 CO:R:C:F 957536 GGD
Mr. Joseph Hong
Sports "N" More Corporation
525 East Finney Court
Gardena, California 90248
RE: "S-24A Soft 24-Winners Soccer #2" Ball;" Toy Sports
Equipment
Dear Mr. Hong:
This letter is in response to your inquiry of June 27, 1994,
concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of a child's toy ball
imported from China. A sample ball was submitted with your
request.
FACTS:
The sample article consists of a soft, round, stuffed ball
measuring approximately 6 inches in diameter. The ball somewhat
resembles a small soccer ball, and is printed with the flags and
names of all 24 countries that participated in the 1994 World Cup
soccer matches.
ISSUE:
Whether the item should be classified in subheading
9506.62.4080, HTSUSA, as a soccer ball, or in subheading
9503.90.0030, HTSUSA, as an other toy not having a spring
mechanism.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the -2-
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Chapter 95, HTSUS, covers "toys, games and sports equipment;
parts and accessories thereof." Heading 9506, HTSUS, provides,
in pertinent part, for articles and equipment for athletics,
other sports or outdoor games. The ENs to heading 9506 indicate
that the heading covers balls other than golf balls and table-
tennis balls, such as tennis balls, footballs, rugby balls and
similar balls (including bladders and covers for such balls);
water polo, basketball and similar valve type balls; and cricket
balls. We note that each of these examples is an actual item of
sports equipment, and that none of the balls merely represents a
sports article. At the six digit level, subheading 9506.62,
HTSUS, provides for inflatable balls. Soccer balls are
inflatable balls provided for at the ten digit level, subheading
9506.62.4080. The subject merchandise is neither an inflatable
ball nor equipment suited for actual use in sports. The item
must be classified elsewhere.
Heading 9503, HTSUS, provides for "Other toys...and
accessories thereof," i.e., all toys not specifically provided
for in the other headings of chapter 95. Although the term "toy"
is not defined in the tariff, the ENs to chapter 95 indicate that
a toy is an article designed for the amusement of children or
adults. It is Customs position that the amusement requirement
means toys should be designed and used principally for amusement.
Customs defines principal use as that use which exceeds each
other single use of the article. The ENs to heading 9503
indicate that the heading covers toy sports equipment, and that
certain toys (e.g., electric irons, sewing machines, musical
instruments, etc.) may be capable of a limited "use," but they
are generally distinguishable by their size and limited capacity
from real sewing machines, etc. We find that the small, soft,
stuffed ball is toy sports equipment designed to be principally
used for the amusement of young children. Therefore, the article
is properly classified in subheading 9503.90.0030, HTSUSA.
HOLDING:
The "S-24A Soft 24-Winners Soccer #2" Ball" is properly
classified in subheading 9503.90.0030, HTSUSA, the provision for
"Other toys...and accessories thereof: Other, Other: Other toys -3-
(except models), not having a spring mechanism." The applicable
duty rate under the predecessor subheading 9503.90.6000, for
entries made through December 31, 1994, was 6.8 percent ad
valorem. Under the tariff effective January 1, 1995, the rate
has been reduced to free.
Sincerely,
John Durant, Director
Commercial Rulings Division