CLA-2-95RR:NC:2:224 L81236
Ms. Jennifer Scott
Expeditors Int’l of Washington, Inc.
21318 64th Ave. South
Kent, WA 98032
RE: The tariff classification of 5 sports balls from China, Dominican Republic, and Vietnam.
Dear Ms. Scott:
In your letter dated December 7, 2004, you requested a tariff classification ruling, on behalf of Baden Sports Inc., your client.
You are requesting the tariff classification on 5 sports balls: 1 volleyball and 4 styles of basketballs. The sports balls are described as follows: multi-colored volleyball with a synthetic leather outer cover, style BVSL 14-09A, a showcase basketball, style CB7T-43, with a polyurethane cover, a 6 Flags basketball with a rubber outer cover, style 124B7 or 12487, an autograph basketball, BX500A-94A, with a synthetic cover, and a Nite Brite glow in the dark basketball (no style number).
You state in your ruling request that the balls do not meet the specifications for regulation play in a regulation game and therefore should be classified as toys. Each of the balls more than meet the requirements for use as non-professional volleyballs or basketballs and are considered sports balls for the purposes of the tariff. They will be classified in Chapter 95 in the appropriate HTS number as enumerated below. The samples will be returned, as requested by your office.
The applicable subheading for the multi-colored volleyball, BVSL 14-09A, will be 9506.62.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: balls, other than golf balls and table-tennis balls: inflatable balls: other…volleyballs. The rate of duty will be 4.8% ad valorem.
The applicable subheading for the 4 styles of basketballs, CB7T-43, 124B7 or 12487, BX500A-94A, and Nite Brite basketball (no style number), will be 9506.62.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: balls, other than golf balls and table-tennis balls: inflatable balls: other…basketballs. The rate of duty will be 4.8% 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