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NY R03369

March 9, 2006

CLA-2-95:RR:NC:SP:225 R03369


TARIFF NO.: 9503.90.0025

Mr. Armando Rivas
Toys R Us
1 Geoffrey Way
Wayne, NJ 07470

RE: The tariff classification of a Giga Ball from China.

Dear Mr. Rivas:

In your letter dated March 2, 2006, you requested a tariff classification ruling.

You submitted photographs and a website for a Giga Ball identified as item number 223608. Review of the website and its links indicates that the item is an inflatable ball, with a honeycomb design, that is made of heavy-gauge vinyl and measures approximately 51” in diameter. The ball has an opening that allows a kid to climb in and roll the ball around from the inside. The ball can be bounced, rolled or spun. The ball will be imported deflated, and requires a hand or electric air pump (not included) for inflation. The ball is intended to provide frivolous amusement for a child four years of age and older.

The applicable subheading for the Giga Ball identified as item number 223608 will be 9503.90.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Inflatable toy balls, balloons and punchballs: Of rubber: Other.” The rate of duty will be Free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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