CLA-2-95:RR:NC:2:224 J83523
Mr. Kevin Anderson
Wham-O Inc
5903 Christie Ave
Emeryville, CA 94608
RE: The tariff classification of two Hacky Sacks (Striker and Impact) from China.
Dear Mr. Anderson:
In your letter dated January 20, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on two styles of Hacky Sacks. The two styles are identified as follows: Hacky Sack Striker, item # 90085 and Hacky Sack Impact, item # 90011. The Hacky Sacks are used to play a game similar to soccer but the player may only use his/her feet. The item is called a foot bag because it is filled with pellets, however the product is actually a ball and it is used as such. Hackey Sacks are used in the outdoor game/sport of the same name, and since heading 9506 covers all sport/game balls, the proper classification will be in this heading, rather than in the heading for other toys or sets (you cite 9503.70 which covers other toys put up in sets). The classification of 9506.69.6020 is simply a more specific (therefore, the correct) classification for the items. You have not requested the return of your samples.
The applicable subheading for the Hacky Sacks, item #’s 90085 and 90011, will be 9506.69.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for balls, other than golf balls and table-tennis balls: other: other…other. The rate of duty will be 4.9 % ad valorem.
This ruling is being issued under the provisions of Part 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division