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The tariff classification of playground equipment from France.
Issued March 28, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 895598 (March 28, 1994)
Tariff classification
HTS codes: 9506.99.6080
Headings: 9506
Product description
The merchandise consists of wooden animal shapes anchored into the ground with large coil springs. The playground equipment, designated as "Spring Games," is described in a catalog sheet as "an essential part of all playgrounds. Spring Games allow the child to control the movement by using weight and energy. The swinging position is quite safe thanks to the game's ergonomic design giving the child confidence when riding." The Explanatory Notes to the Harmonized tariff Schedule of the United States Annotated (HTSUSA), 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, HTSUSA. Explanatory Note 95.06 (B) (12) states that this heading includes, inter alia: (12) Equipment of a kind used in children's playgrounds (e.g., swings, slides, see-saws and giant strides). It is our determination that the subject "Spring Games" are of a kind principally used in playgrounds and accordingly,
CBP rationale
the applicable subheading will be 9506.99.6080, HTSUSA, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports.
Full text
NY 895598 March 28, 1994 CLA-2-95:S:N:N8:224 895598 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Proludic >Le Poirier La Belle< 37210 Rochecorbon France RE: The tariff classification of playground equipment from France. Dear Mlle. Bridault: In your telefax dated March 10, 1994, you requested a tariff classification ruling. The merchandise consists of wooden animal shapes anchored into the ground with large coil springs. The playground equipment, designated as "Spring Games," is described in a catalog sheet as "an essential part of all playgrounds. Spring Games allow the child to control the movement by using weight and energy. The swinging position is quite safe thanks to the game's ergonomic design giving the child confidence when riding." The Explanatory Notes to the Harmonized tariff Schedule of the United States Annotated (HTSUSA), 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, HTSUSA. Explanatory Note 95.06 (B) (12) states that this heading includes, inter alia: (12) Equipment of a kind used in children's playgrounds (e.g., swings, slides, see-saws and giant strides). It is our determination that the subject "Spring Games" are of a kind principally used in playgrounds and accordingly, the applicable subheading will be 9506.99.6080, HTSUSA, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: Other: Other." The rate of duty will be 4.64 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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