CLA-2-95:S:N:N8:233 893413
Mr. Don A. Harrington
1095 Waverly Drive
Baton Rouge, LA 70806
RE: The tariff classification of basketballs from the Philippines.
Dear Mr. Harrington:
In your letter dated November 5, 1993 and received in
Headquarters on December 8, 1993, you requested a tariff
classification ruling.
You intend to import basketballs with original oil paintings
of famous United States stars on the balls. Most of the portraits
will be original hand paintings in oil. Others will have hand
lithographs. You request that these be classified as original
works of art. Even though these basketballs may be used for
display, they are still functional. Also, the paintings provision
excludes hand decorated manufactured articles.
The applicable subheading for the hand painted basketballs
will be 9506.62.8020, Harmonized Tariff Schedule of the United
States (HTS), which provides for inflatable balls, basketballs.
The duty rate will be 4.8 percent ad valorem.
Articles classifiable under subheading 9506.62.8020, HTS,
which are products of the Philippines are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport