CLA-2-95:RR:NC:FC:224 A85392

Astra Galins
CYRK, Inc.
3 Pond Road
Gloucester, MA 01930

RE: The tariff classification of "kick sacks" from China. Dear Ms. Galins:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 27, 1996

DESCRIPTION OF MERCHANDISE : The articles are identified as "kick sacks" or "footbags". They are, in fact, spherical shaped objects with a 100% PVC shell filled with plastic pellets. The "kick sacks" are really balls which are used in a game for children. The object of this game is to kick the "sacks" (or balls) back and forth without letting the "kick sack" fall to the ground.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...parts and accessories thereof (con.): Balls, other than golf balls and table-tennis balls: Other: Other...Other.

HTS SUBHEADING : 9506.69.6020

RATE OF DUTY : 4.9 percent ad valorem

A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division