CLA-2-95:OT:RR:NC:N4:424
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Ave South
Birmingham, AL 35205
RE: The tariff classification of the Backyard Safari Scoop Net from China
Dear Ms. Sudsinsunthorn:
In your letter dated December 20, 2011 you requested a tariff classification ruling.
A sample of the Scoop Net, part of the Backyard Safari product line, was received with your inquiry. The product is a child-sized net with an approximately 12 ½” long plastic handle and 8” diameter hoop used for catching various outdoor critters in both wet and dry environments.
In your request, you state that the Scoop Net should be classified as a toy and cite New York Ruling (NY) J85461. However, in that ruling the net was determined to be a toy imitation of a professional fishing net that was to be used with a fisherman/woman costume. In this case, while child-sized, the net is not a toy imitation of a net. Rather it is a functional net made with “strong nylon mesh.” The packaging states the item is “rugged enough to catch lizards as they scramble over rocks. Light enough to pluck butterflies out of the air. Strong enough to dip into the deep and bring up live fish, crabs, or crayfish.” Any amusement is incidental to its utilitarian function as a net.
The applicable subheading for the Backyard Safari Scoop Net will be 9507.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets;...Other: Fish landing nets, butterfly nets and similar nets." The rate of duty will be 5 % 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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division