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NY G85047

December 21, 2000

CLA-2-95:RR:NC:SP:225 G85047


TARIFF NO.: 9503.70.0000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of toy sets from China

Dear Mr. Gomez:

In your letter dated November 17, 2000, received in this office on November 30, 2000, you requested a tariff classification ruling on behalf of Smarty Toys, Inc.

Three samples were submitted with your inquiry. The articles are described as toy sports equipment for children’s use. The first two products are “Tennis Sets.” Item #241 consists of two plastic tennis style rackets and two plastic balls retail packed inside a plastic bag with a header card. The second item #9023 consists of two plastic tennis style rackets and two plastic balls packaged inside a specially designed carrying case with shoulder strap. The third item #8877, “Golf Set & Carry Bag,” is composed of three plastic golf clubs with metal rods, three plastic hollow golf balls, an open plastic golf club bag, one putting cup, one flag and four tees. The set is packaged on a blister card that may be hung for display purposes. All components are sized for use by children ages 3 and up.

The subject imitation sports equipment is designed primarily for frivolous play activities. The rackets and golf clubs are not made to regulation sizes or specifications as true athletic equipment is. Their construction is recognizably inferior and, thus, not intended for use in serious organized sports. Your samples are being returned as requested.

The applicable subheading for the plastic tennis and golf sets, item numbers 241, 9023 and 8877, 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, and will remain unchanged in 2001.

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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