CLA-2-95:R:N7:224 815324
Emily Wolfson
Conversation Pieces,Inc.
118 Montgomery Ave.
Suite C2-4
Bala Cynwyd, PA 19004
RE: The tariff classification of a baseball from Taiwan.
Dear Ms. Wolfson:
In your letter dated September 26, 1995, you requested a
tariff classification ruling.
You are requesting the tariff classification of a novelty
baseball. The submitted item is a vinyl baseball with a printed
design of buildings, and the name Philidelphia printed over one
of the buildings. In addition, the insignia "Phillies" (for the
baseball team of the same name) is also printed on the baseball.
In your ruling request you state that the design on the baseball
will vary. Please note: provided that the baseball is the
regulation size and weight of a traditional baseball (the
submitted item is a traditional baseball in size and weight), the
rate will not vary because of the different designs. You also
are concerned as to whether the type of packaging will affect the
tariff number of the baseball. Your proposed method of packing,
a clear polybag, will not affect the duty. The sample is being
returned to you, as requested.
The applicable subheading for the novelty baseball will be
9506.69.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Articles and equipment for general
physical exercise, gymnastics, athletics, other sports (including
table-tennis) or outdoor games, not specified or included
elsewhere in this chapter; swimming pools and wading pools; parts
and accessories thereof (con): Balls, other than golf balls and
table-tennis balls: Baseballs and softballs". The rate of duty
will be 2.4 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 Thomas
A. McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division