CLA-2-95:OT:RR:NC:N4:424
Ms. Carolyn Leski
BCB International
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of various items used in playgrounds from Canada
Dear Ms. Leski:
In your letter dated March 18, 2010, you requested a tariff classification ruling on behalf of Gardens For Living Inc.
Photographs of a “Hill Slide,” “Seats with Activity Tables,” “Hanging Amadinas,” “Wacky Posts” and “Art Walls” were received with your submission. You state that each of these items is to be used in playground settings and suggest classification under subheading 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS).
The first item, the Hill Slide, is a children’s slide that is designed to be used and embedded within existing hills to create a “natural playground” environment. Instead of climbing a structure, the child just climbs the hill to get to the top of the slide. The slide is imported with all necessary hardware to safely secure the slide, such as posts, bolts, etc.
The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States, which provide the interpretation of the Harmonized Schedule at the international level, state that equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS. Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides). Slides are specifically mentioned and are the only item of the same class or kind as the exemplars found in the Explanatory Notes. Therefore, for tariff purposes only the Hill Slide is considered to be playground equipment classifiable in Chapter 95.
The Activity Table and Seating is comprised of a table top with a table bottom, and four backless seats. The table top is composed of Cedar 5/4” by 6” deck boards. The deck boards are cut to a maximum of 36” long and then laid out side by side, followed by a 36” diameter circle traced on the boards, which is subsequently cut along the traced circle to form a 36” diameter round table top. The table bottom is composed of a Cedar log cut to 60” or 5-feet, with the bark intact thereby creating a natural effect. The table bottom is installed with a minimum of three feet of log placed and cemented below the ground, leaving the table height at 20 to 24 inches off the ground. All hardware to assemble the table is included. Four backless seats are cut from hardwood logs which can be from any of the following woods: Oak, Linden, Cedar, Poplar or Cherry – the seats are cut to a height of 12 to 14 inches. Use of this item will be for children’s playground activities and eating. This item is packed in a 4’ by 4’ pallet with table top and bottom, and four seats, shrink wrapped together.
It is our position, the unassembled table and its four backless seats are a set, in that the table and seats are classified in two different headings of the HTSUS; the items are put up together to carry out a specific activity (e.g. arts and crafts, and for the placement of food and drink in an outdoor setting); and the articles are put up in a manner suitable for sale directly to users (handymen or contract workers) without repackaging, thereby meeting the criteria for a set. Accordingly, the essential character of the set is imparted by the wooden table to be used in the playground.
The Hanging Amadinda is a functional wooden xylophone. It is designed to be used outdoors and can be hung from any tree branch or mounted in a playground.
The Wacky Posts are thick tree branches that will be used in playgrounds. They are imported in lengths of eight (8) feet. The bottom three (3) feet is cemented into the ground. The top (exposed) five (5) feet is debarked and sanded smooth. The top ends of the branches are cut at a 45 degree angle. All handholds are cut out and any protrusions are sanded smooth. The posts will be made of maple, oak, linden, birch beech, poplar, hornbeam, cedar, spruce, pine, or Eastern hemlock.
The Art Walls consist of a sheet of spruce plywood 4 feet x 8 feet, an attached 2” x 4” border of cedar around the panel outer perimeter, two 4” x 4” cedar posts, a cedar 2” x 6” cap, and the required screws to mount the panel to the posts and the cap board to the plywood. The subject “art walls” are used in the United States as playground art. Prior to importation, the drawing or writing surface of the art wall may be painted in either latex paint or chalkboard paint, depending on the choice made by your client. The wall does not ship with writing materials or chalk.
The applicable subheading for the Hill Slide will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4 % ad valorem.
The applicable subheading for the Activity Table and Seating will be 9403.60.8080, HTSUS, which
provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” The rate of duty will be free.
The applicable subheading for the Hanging Amadinda will be 9206.00.8000, HTSUS, which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Wacky Posts will be 4421.90.9760, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the Art Walls painted in chalkboard paint will be 9610.00.0000, HTSUS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Art Walls without chalkboard paint will be 4421.90.9760, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent 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/.
Importation of the “Wacky Posts” and “Art Walls” may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division