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NY M84218

August 09, 2006

CLA-2-39:RR:NC:SP:221 M84218


TARIFF NO. 3926.40.0000

Ms. Kim Casler
Expeditors International
2675 Customhouse Plaza #A
San Diego, CA 92154

RE: The tariff classification of collectible team locker sets from China.

Dear Ms. Casler:

In your letter dated June 23, 2006, on behalf of your client, K2 Licensing and Promotions, you requested a classification ruling.

The submitted sample is identified as a collectible Team Locker Set. This set includes a collectible baseball, a mini size batting helmet and a mini size Rawlings glove, displayed in a mini version of a team locker. The glove is made of cellular plastic sheeting backed with plain woven textile fabric for mere reinforcement. This type of construction is considered to be of plastics for tariff classification purposes. The helmet is made of molded plastic and the baseball is covered with plastic sheeting. The team logo is printed on the front of the mini helmet and the baseball is printed with the official team logo. The plastic locker is designed with molded mesh-like sides and back with an open front. The top and bottom of the mini locker is made of hard plastic. The mini locker is designed with two shelves, one to display the mini helmet and the other to display the mini glove and the collectible baseball. The team logo is printed on the top of the mini locker and the name of the team is printed on the lower front. The baseball is not an official ball for playing purposes and the mini helmet and mini glove are for decorative purposes only.

The applicable subheading for the plastic collectible team set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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