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NY 815273

October 25, 1995

CLA-2-95:R:N2:225 815273


TARIFF NO.: 9503.90.0020; 4202.92.3030

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State St.
Boston, MA 02109-2508

RE: The tariff classification of inflatable toy balls and a nylon mesh bag from Malaysia and/or China

Dear Mr. Lynch:

In your letter dated September 26, 1995, you requested a classification ruling on behalf of your client Cyrk, Inc.

The sample submitted, called a "Pepsi Bag of Balls", consists of a nylon mesh carry bag and three inflatable toy sports balls. The bag measures approximately 20" X 17", and features an adjustable woven textile shoulder strap. The top is secured with a drawstring closure and a plastic fastener. Your letter indicates that the article will be distributed by, or on behalf of, the Pepsi Cola Corporation for promotional purposes. Therefore, this office will assume that the appropriate licenses have been secured for use of the "Pepsi" trademark.

It is your opinion that the balls and bag form a composite good due to a common trademark name, color theme and packaging. You contend that the balls impart the essential character of the product. The basis for this conclusion is the use of GRI 3(b) which states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character".

Further to this conclusion it is proposed that the inflatable soccer ball, football and basketball are classifiable as toys in heading 9503 as opposed to balls for use in sports
activities of heading 9506. You suggest that the balls are made of "flimsy construction and are not intended for use in a rugged, serious athletic activity". Additionally, the balls are not constructed according to regulation sizes, for their respective fields, as are true sports balls.

The "Pepsi Bag of Balls" does not meet the definition of a set or composite good as they are completely unrelated in their functions. The balls are used for the simple play activity of throw and catch, where as, the bag is used to carry personal belongings, i.e., toy balls, clothing, or other equipment. The bag is not specially designed to hold the specific balls with which it will be imported. Additionally, the bag is not of a kind normally sold therewith. Therefore, the nylon mesh bag and deflated toy balls are separately classifiable.

This office would agree, however, with your conclusion that the balls alone are not classifiable as sports balls of heading 9506 but are more appropriately described as inflatable toy balls of heading 9503. Heading 9503 refers to toys designed for the amusement of children or adults. Such toys may include balls which are imitations of the real thing. Your sample is being returned per your request.

The applicable subheading for the toy soccer ball, football and basketball will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable toy balls, balloons and punchballs. The rate of duty will be free.

The applicable subheading for the nylon mesh carry bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. The duty rate will be 19.8 percent ad valorem.

The nylon mesh bag falls within textile category designation 670. Based upon international textile trade agreements products of Malaysia and China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 regard-ing the ruling, contact National Import Specialist's Alice J. Wong at 212-466-5538 or Kevin Gorman at 212-466-5893.


Roger J. Silvestri

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