CLA-2-95:RR:E:NC:2:224
Ms. Carol M. Applegate
New Wave Logistics DBA
NYK Logistics (Americas)
2417 E. Carson Street, Suite 200
Long Beach, CA 90810
RE: The tariff classification of softballs and baseballs in plastic buckets from China
Dear Ms. Applegate:
In your letter dated September 13, 2007, you requested a tariff classification ruling, on behalf of TSA Corporate Services, Inc., your client.
You are requesting the tariff classification on the following products: a 24 Count Bucket of Softballs and a 24 Count Bucket of Baseballs, style BAL1052-24 for both. Each of the balls is constructed of a PVC exterior cover with a center of cork and rubber. The bucket is made from a PVC material and for the purposes of the tariff would be considered packing.
The applicable subheading for the 24 baseballs in a bucket will be 9506.69.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: balls, other than golf balls and table-tennis balls: other: baseballs and softballs…baseballs. The rate of duty will be free.
The applicable subheading for the 24 softballs in a bucket will be 9506.69.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: balls, other than golf balls and table-tennis balls: other: baseballs and softballs…softballs. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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