CLA-2-95:OT:RR:NC:N4:424
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a badminton set from China
Dear Ms. Kessens:
In your letter dated June 2, 2014, you requested a tariff classification ruling.
A sample of the “Badminton Set,” SKU 12702301, was received with your inquiry. The set consists of 2 rackets with nylon webbing and plastic handles, 1 plastic shuttlecock, and a foam ball. This outdoor game is designed for children six years of age and up. The badminton rackets provide the set with its essential character.
The applicable subheading for the “Badminton Set” will be 9506.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…;…parts and accessories thereof: Other: Badminton rackets and parts and accessories thereof…Rackets and racket frames." The rate of duty will be 5.6% 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 [email protected].
Sincerely,
Gwenn K. Kirschner
Director
National Commodity Specialist Division