CLA-2-95:RR:NC:FC:224 A84113
Peter Rogers
Shamrock Lacrosse
P.O. Box 367
Summit, New Jersey 07901
RE: The tariff classification of lacrosse sticks from Canada.
Dear Mr. Rogers:
In your letter dated May 17, 1996, you requested a tariff classification
ruling.
You are requesting the tariff classification of different types of lacrosse
sticks. In your ruling request you indicate that the heads of the lacrosse
sticks are constructed of a super tough Dupont nylon resin. You further
indicate that the dimensions of the heads vary depending on the type of the
head, and you name three examples of head types: box, women's, and field. These
examples describe three formats of the game of lacrosse. Your letter next lists
the two types of shafts: standard and defense. You indicate that both types of
shafts may be manufactured in wood or aluminum. You also state that defensive
shafts are double the length of standard shafts. The last component of the
lacrosse sticks(as listed in your letter) is the stringing material. You
explain that there are two methods of stringing a lacrosse stick: traditional
and mesh. The sticks in question will be strung using the traditional method.
There will be separate stringing material imported with the sticks so that
individuals may string sticks according to their own specifications. For the
purposes of the Harmonized Tariff Schedule of the United States, lacrosse sticks
with the different types of heads, shafts, and stringing material (as stated in
your ruling request) fall under the same tariff classification number.
The applicable subheading for the lacrosse sticks will be 9506.99.2800,
Harmonized Tariff Schedule of the United States (HTS), which provides for
"Articles and equipment for general physical exercise...other sports...or
outdoor games, not specified or included elsewhere in this chapter;...parts and
accessories thereof (con.): Other (con.): Other (con.): Lacrosse sticks". The
rate of duty will be free.
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 Thomas A. McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division