CLA-2-95:OT:RR:NC:N4:424
Mr. Mark Baxa
FerniaCreek Global Supply Chain Consulting Corp.
2208 Missouri Blvd. Suite 102
Jefferson City, MO 65109
RE: The tariff classification of the COOP “Hydro Volleyball” from China
Dear Mr. Baxa:
In your letter submitted on October 28, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
Photographs and a description of the COOP “Hydro Volleyball” were submitted with your inquiry. The merchandise consists of an inflatable ball in the general shape of a volleyball, which is used as a pool toy for children 5 years of age and older. The specifications are as follows: it is 8.5” in diameter, has an inflatable rubber bladder, consists of 50% neoprene, 40% rubber and 10% polyester and weighs approximately 6.7 ounces. The “volleyball” contains 6 color screen-prints on the neoprene surface and is 100% waterproof. The soft cover makes contact with the skin virtually painless and the heavy-duty stitching will not allow the ball to absorb water.
The “Hydro Volleyball” is made from light weight, synthetic and soft material designed for fun play that would not withstand the rigors of any competitive sports play. Furthermore, the “Hydro Volleyball” specifications are outside that of competitive play volleyball standards. As noted above, the product is decorated with a 6 color screen-print on the neoprene surface, which is contrary to “official” or competitive game or practice balls, and further emphasizes the “fun” or “amusement” that the users may derive from playing catch with the ball or in a “pick-up” game of “volleyball” in the water, on the beach or at the park.
The applicable subheading for the COOP “Hydro Volleyball” will be 9503.00.0013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Inflatable toy balls, balloons and punchballs, of rubber: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division