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NY F82753

February 28, 2000

CLA-2-95:RR:NC:SP:225 F82753


TARIFF NO.: 9503.70.0000; 9503.90.0045

Mr. Orlando Rodriguez
Almacenes Pitusa
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classifications of a toy set and foam ball from Taiwan

Dear Mr. Rodriguez:

In your letter dated February 4, 2000 you requested a tariff classification ruling.

In lieu of samples, pictures were submitted of the “Magic Catch Call Set” and “Smiley Face Pu Foam Ball”. The “Magic Catch Call Set”, item #W-65-E-3010, consists of two catching disks and a fabric covered ball. The disks have a diameter of 7 ½” and are constructed to fasten onto the palm of the hands via a strap in the back. One side of the disk is composed of hook and loop fastener material to enable adherence of the ball to the disk. The set is designed for the simple game of throw and catch with no predetermined set of rules or method of scoring. The two catching disks and one ball are packaged for retail sale inside non-reusable plastic netting.

The “Smiley Face Pu Foam Ball”, item #W-80-I-3536, is a standard play ball with a diameter of 2 ¾”. A smile face is printed on the ball.

The applicable subheading for the “Magic Catch Call Set” 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.

The applicable subheading for the “Smiley Face Pu Foam Ball” 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.

Please be advised that importations of the “Magic Catch Call Set” may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered copyright work recorded with the United States Customs Service. If you are an authorized importer of the above named product we recommend notifying your local Customs office prior to importation.

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 212-637-7028.


Robert B. Swierupski

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