CLA-2-95:RR:NC:2:224 F83604
Dennis Gardner
Rainbow Imports, Inc.
1293 N.W. Wall St. #1489
Bend, Oregon 97701
RE: The tariff classification of kick balls from Guatemala.
Dear Mr. Gardner:
In your letter dated February 24, 2000, you requested a tariff classification ruling.
You are requesting the tariff classification on four styles of kick balls. The style numbers are as follows: DB9, DB9BP, DB8 and DB8BP. All four styles are sand filled and each have an eight panel construction. Styles DB9 and DB9BP have a simulated velvet shell made of 30.4% nylon, 45.7% polyester/cotton and 23.9% acrylic adhesive. The outer shells of styles DB8 and DB8BP are constructed of 100% nylon woven fabric. The kick balls are intended for outdoor use.
The applicable subheading for the kick balls will be 9506.69.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Balls, other than golf balls and table-tennis balls: Other: Other…Other.” The general rate of duty will be 4.9 percent 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division