CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of the “Wicked Big Soccer Ball from China. Correction to Ruling Number N315713.
Dear Mr. Kenny:
This ruling modifies Ruling Number N315713, dated November 19, 2020, which contained a clerical error. The product description was inadvertently indicated as being 18” in circumference instead of diameter. A complete corrected ruling follows.
In your letter submitted November 5, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photographs and a description of the “Wicked Big Soccer Ball,” CVS item #11656, were submitted with your inquiry.
The item is an inflatable ball with a plastic bladder and a polyester textile outer surface. It has a design on the outside with a typical soccer ball pattern. The diameter of the ball is approximately 18” when fully inflated, which is larger than a regulation soccer ball. The “Wicked Big Soccer Ball” is designed to be used for backyard-type play and friendly competition. It has an age designation of 14 years and older.
The applicable subheading for “Wicked Big Soccer Ball” will be 9506.62.4080, HTSUS, 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: Football and soccer balls…Soccer balls." The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.62.4080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.62.4080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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