CLA-2-95:S:N:N8:224 814556
Paul J. Crowley
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703
RE: The tariff classification of components of the "#6000
Multisport Center" from Hong Kong or China
Dear Mr. Crowley:
In your letter dated September 7, 1995, you requested a
tariff classification ruling on behalf of The Mel Appel Group,
Inc.
The merchandise consists of a rubber basketball measuring
six inches in diameter, a rubber soccerball measuring five inches
in diameter, a soccer/hockey goal net made of polypropylene
fibers measuring 28 3/4 inches by 23 1/2, and a basketball
polypropylene rim net. The rubber balls do not have bladders but
are inflatable by means of an air-pump needle inserted into a
gasketed valve. The goal net has sewn-on nylon sleeves for
attachment to the goal frame. The goal net and rim net are
specially sized for their particular applications. These
components will be packaged in a free-standing combination #6000
Multisport Center (the "Multisport") designed for use as an
outdoor play activity station by small children.
When fully assembled, the "Multisport" consists of goal
posts of rigid plastic tubing approximately 34 inches in height,
set into rigid plastic bases approximately 32 inches in length.
An additional length of rigid plastic tubing is fitted inside the
left-hand goal post. At the top of this extension a rigid
plastic basketball backboard with hoop is mounted. The top of
the right-hand goal post is used as a storage receptacle for two
plastic hockey sticks and a plastic golf club. This tube can
also be used as a batting tee, using a plastic baseball bat
supplied in the set.
The General Rules of Interpretation (GRI's) taken in order
provide a framework for classification of merchandise under the
Harmonized Tariff Schedule of the United States (HTSUSA). The
majority of imported 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 GRI's may then be applied. The Explanatory Notes
(EN's) to the Harmonized Commodity Description and Coding System,
which represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's.
The imported articles at issue are classifiable by applying
GRI 1, that is, according to the terms of heading 9506, HTSUSA,
which provides for equipment for general physical exercise,
athletics, other sports or outdoor games.
The "Multisport" combination is not flimsily or delicately
constructed as is an article for amusement such as a toy.
Rather, the basketball component stands about six feet in height,
the rubber balls are not toy imitations, and the station
components are ruggedly constructed and designed for outdoor
recreational game play activity. The "Multisport," thus, can
function as a recreational article and provide physical activity
especially for children. Although capable of use indoors, the
"Multisport" is designed for outdoor use, for instance in
backyards or in children's playgrounds. Appropriately,
Explanatory Note (B)(12) to heading 9506, HTSUSA, explains that
the heading covers equipment of a kind used in children's
playgrounds. For these reasons, the "Multisport" is the type of
article provided for in heading 9506 of the HTSUSA and the
imported ball and net components specifically designed for use
with the "Multisport" are classifiable in heading 9506.
The applicable subheading for the six inch diameter rubber
basketball and the five inch rubber soccerball will be
9506.62.8060, HTSUSA, which provides for articles and equipment
for general physical exercise, gymnastics, athletics, other
sports...or outdoor games...: balls, other than golf balls and
table-tennis balls: inflatable balls: other, other. The rate of
duty will be 4.8 percent ad valorem.
The subheading for the soccer/hockey goal net and the
basketball rim net will be 9506.99.6040, HTSUSA, which provides
for articles and equipment for general physical exercise,
gymnastics, athletics, other sports...or outdoor games...: other:
other: nets not elsewhere specified or included. The rate of
duty will be 4.5 percent ad valorem.
This ruling is being issued under the provisions of Section
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 Tom
McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division