CLA-2-95:RR:NC:2:224 E86809
Bryon Brown
Lifetime Products, Inc.
P.O. Box 160010
Freeport Center, Bldg. D-11
Clearfield, UT 84016-0010
RE: The tariff classification of basketball equipment from Taiwan.
Dear Mr. Brown:
In your letter dated August 27, 1999, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that you refer to as a “Shoot Case basketball game”. The item is designed for young children who wish to learn the game of basketball. The product is approximately six feet tall when assembled and weighs 35 pounds. The base is molded plastic, the pole is cold rolled steel, and the backboard is injection molded plastic. It may be used either indoors or outdoors.
The applicable subheading for the basketball equipment will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: Other…Other.” The rate of duty will be 4 percent ad valorem.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division