CLA-2 RR:CR:GC 959907 MMC
Port Director of Customs
300 South Ferry Street
Terminal Island, CA 90731
RE: PRD 2704-96-102160; Zebra and Rainbow jump ropes
Dear Port Director:
The following is our response to protest 2704-96-102160
concerning your classification decision regarding articles
identified as jump ropes under the Harmonized Tariff Schedule of
the United States (HTSUS). Samples of the articles were
submitted for our review.
FACTS:
The articles have been identified as items 6368 (zebra jump
rope) and 7943 (rainbow jump rope). The zebra jump rope appears
to be made of orange and black braided nylon. An orange plastic
molded handle is attached to each end of the rope. The rainbow
jump rope is made of blue, green yellow, purple, fushia and
orange colored braided nylon. A yellow plastic handle is
attached to each end of the rope. Both measure approximately 6
feet long.
The importer, Imperial Toy Corporation, markets the jump
ropes to toy stores and general merchandise stores for their toy
departments, exclusively as toys in the United States (U.S.) and
worldwide. The importer does not market any product in the U.S.
or worldwide which is considered exercise equipment in the trade
or commerce of the U.S.
Protestant was directed to enter the jump ropes under
subheading 9506.91.0030, HTSUS, as "Articles and equipment for
general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or
included elsewhere in this chapter; swimming pools and wading
pools; parts and accessories thereof: Other: Articles and
equipment for general physical exercise, gymnastics or athletics;
parts and accessories thereof, Other." Protestant asserts that
the jump ropes are classifiable under subheading 9503.90.00,
HTSUS, as "Other toys; reduced-size ("scale") models and similar
recreational models, working or not; puzzles of all kinds; parts
and accessories thereof: Other toys; reduced-size ("scale")
models and similar recreational models, working or not; puzzles
of all kinds; and accessories thereof: Other: Other; Other toys
(except models), not having a spring mechanism."
The February 1996, entry was liquidated on April 5, 1996,
and a protest was timely filed on July 3, 1996. The headings
under consideration are as follows:
9503 Other toys; reduced-size ("scale") models and
similar recreational models, working or not;
puzzles of all kinds; parts and accessories
thereof
9506 Articles and equipment for general physical exercise,
gymnastics, athletics, other sports (including
table-tennis) or outdoor games, not specified or
included elsewhere in this chapter; swimming pools and
wading pools; parts and accessories thereof
ISSUE:
Whether the jump ropes are classifiable as toys or articles
and equipment for general physical exercise.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.
In understanding the language of the HTSUS, the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive, or
legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg.
35127, 35128 (August 23, 1989). EN 95.03, states in pertinent
part, that:
This heading covers:
(A) All toys not included in headings 95.01 and 95.02.
Many of the toys of this heading are mechanically or
electrically operated.
These include:
* * *
(8) Toy sports equipment, whether or not in sets (e.g.,
golf sets, tennis sets, archery sets, billiard sets;
baseball bats, cricket bats, hockey sticks).
* * *
(18) Hoops, skipping ropes, diabolo spools and sticks,
spinning and humming tops, balls (other than those of
heading 95.04 or 95.06).
Certain toys (e.g., electric irons, sewing machines, musical
instruments, etc.) may be capable of a limited "use"; but
they are generally distinguishable by their size and limited
capacity from real sewing machines, etc.
EN 95.06, states, in pertinent part, that:
This heading covers:
(A) Articles and equipment for general physical
exercise, gymnastics or athletics, e.g.:
Trapeze bars and rings; horizontal and parallel bars;
balance beams, vaulting horses; pommel horses; spring
boards; climbing ropes and ladders; wall bars; Indian
clubs; dumb-bells and barbells; medicine balls; rowing,
cycling and other exercising apparatus; chest
expanders; hand grips; starting blocks; hurdles;
jumping stands and standards; vaulting poles; landing
pit pads; javelins, discuses, throwing hammers and
putting shots; punch balls (speed bags) and punch bags
(punching bags); boxing or wrestling rings; assault
course climbing walls.
(B) Requisites for other sports and outdoor games
(other than toys presented in sets, or separately, of
heading 95.03), e.g.:
* * *
(12) Equipment of a kind used in children's playgrounds
(e.g., swings, slides, see-saws and giant strides).
* * *
(14) Other articles and equipment, such as requisites
for deck tennis, quoits or bowls; skate boards; racket
presses; mallets for polo or croquet; boomerangs; ice
axes; clay pigeons and clay pigeon projectors;
bobsleighs (bobsleds), luges and similar non-motorised
vehicles for sliding on snow or ice.
EN 95.03 clearly indicates that the heading provides for jump
ropes except those which belong to the class or kind "gym
equipment." Therefore, we must determine to which class or kind
the subject jump ropes belong.
The jump ropes' length, color and construction all indicate
they are within the scope of "skipping ropes" described by
heading 9503. While we recognize that there is a class or kind
of jump rope which is classifiable under heading 9506, the
subject jump ropes are not of that kind. Such jump ropes are
generally longer, and have a line made from stronger, thinner
material. Additionally, such jump ropes generally have handles
made of stronger material (e.g., wood) and in some instances the
handles contain ball bearings which allow the "rope" to rotate at
a much faster rate. Furthermore, jump ropes which belong to the
class or kind "sporting equipment" are generally imported and
retailed by sports equipment manufacturers, in a sporting goods
section of a store. We note that this position is consistent
with New York Ruling Letters (NYRL) 895150 dated March 22, 1994
and NYRL 871721 dated March 3, 1992.
The jump ropes are classifiable in heading 9503, HTSUS,
specifically, subheading 9503.90.0030, HTSUS, as "Other toys;
reduced-size ("scale") models and similar recreational models,
working or not; puzzles of all kinds; parts and accessories
thereof: Other, Other: Other toys (except models), not having a
spring mechanism."
HOLDING:
The protest should be ALLOWED. The jump ropes are
classifiable under subheading 9503.90.0030, HTSUS, as "Other
toys; reduced-size ("scale") models and similar recreational
models, working or not; puzzles of all kinds; parts and
accessories thereof: Other, Other: Other toys (except models),
not having a spring mechanism," with a 1996 general column one
free rate of duty.
In accordance with section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
Protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of this decision, the Office of Regulations
and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and to
the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels. A copy of this
decision should be attached to the Customs Form 19, Notice of
Action on the protest, to be returned to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division