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NY D85047

December 9, 1998

CLA-2-95:RR:NC:SP:225 D85047


TARIFF NO.: 9503.90.0045; 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of toys from China

Dear Mr. Hoffacker:

In your letter dated November 19, 1998 you requested a tariff classification ruling on behalf of K.B. Toys.

This letter will address the "Pool Table" and "Lil Sport Basketball Game". The remaining items of your inquiry will be answered in a separate ruling (NY D85046).

The "Pool Table", item #59436, is a miniature version of a full sized billiard table which includes two cue sticks, two cue balls, one plastic triangle rack and ten billiard balls. The pool table itself measures 17" by 9 «". The entire set is packaged in a closed box for retail sale.

The "Lil Sport Basketball Game", item #20504, is an indoor/outdoor basketball game set. The article consists of a small sized basketball hoop affixed to a backboard which mounts to the door (fasteners included), a deflated mini basketball and a 5 «" air pump. The articles are packaged together in an open display box.

The described products are distinguishable from competitive games and sports equipment of headings 9504 and 9506, due to their size, construction and limited skill level demands. We, therefore, find both articles will qualify as toys of heading 9503. Your samples are being returned as requested.

The applicable subheading for the "Pool Table", item #59436, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the "Lil Sport Basketball Game", item #20504, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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