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PD A86758

September 5, 1996

CLA-2-95:L:CO:D22 A86758

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Darren Frattali-Bridger
The Body Shop
P.O. Box 1409
Wake Forest, North Carolina 27588

RE: The tariff classification of a "stress" ball from Canada Dear Mr. Frattali-Bridger:

In your letter dated August 14, 1996, you requested a tariff classification ruling.

The subject sample known as "Stress Ball" is designated as item #2957. The laytex skin ball filled with rice can be stretched inward and outward. It is used to relieve stress by squeezing and manipulating the ball into different shapes and sizes. Although the ball is intended to relieve stress, the classification of the article is governed by principal use and not by actual use. The ball's principal use is viewed as a toy for amusement purposes.

The applicable subheading for the "Stress Ball" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

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.

Sincerely,

Leticia Moran
Port Director

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