CLA-2-95:RR:NC:2:224 G87263
Richard Scarpelli
Regent Sports Corp.
P.O. Box 11357
Hauppauge NY 11788
RE: The tariff classification of Bocce balls and Croquet set from China or Italy.
Dear Mr. Scarpelli:
In your letter dated 2001, you requested a tariff classification ruling.
The croquet set consists of four 36-inch hardwood handles with nine-inch mallets, two 24-inch hardwood stakes, four 3 ?-inch official size balls, nine vinyl coated steel wickets, and rules of play with a court marking kit.
The Bocce set is said to contain eight regulation size 110mm phenolic balls, one 50mm jack ball, and rules of play.
The components of the croquet set and the bocce set are packaged in molded plastic carrying/storage cases. The bocce case measures approximately 15? x 12? x 4? and the croquet case measures approximately 32? x 10? x 4?. Each case is imported, entered and sold at retail with the game equipment it is intended to contain. Each of these cases is principally associated with the storage and transport of the particular game it is designed to hold. The cases are not a separate purchase item but are of a kind normally sold with their game and they have no other significant uses. The cases are classifiable with their contents.
The applicable subheading for the bocce balls will be 9506.69.6020, Harmonized Tariff Schedule of the United States (HTSUS), the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…balls, other than golf balls and table-tennis balls: other: other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the croquet set will be 9506.99.6080, HTSUS, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…other: other, other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section 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