CLA-2-95:OT:RR:E:NC:2:224
Ms. Andreea Antonesei
Performance Design, Inc.
P.O. Box 160513
Clearfield, Utah 84016
RE: The tariff classification of an airplane teeter-totter from China
Dear Ms. Antonesei:
In your letter dated November 7, 2007, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is described as an airplane teeter-totter constructed of steel and a polyethylene plastic material. The teeter-totter is specifically designed for use by children between three and twelve years of age. Heading 9506 includes, among other things, equipment of a kind used in children’s playgrounds. This may include school playground equipment and commercial playground equipment for public playgrounds, such as municipal parks. The playground equipment of 9506 may also include residential, backyard systems, as long as the equipment is configured to invite physical recreational activity.
The applicable subheading for the airplane teeter-totter will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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…other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…other: other…other. The rate of duty will be 4% 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 Wayne Kessler at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division