D83688 D8 Ruling Active

The tariff classification of a throwing target from Taiwan.

Issued October 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.1500

Headings: 9506

Product description

The merchandise is a target/pitching aid identified as "The Ultimate Target & More." It is composed of a sheet of 47 inch high and 48 inch wide 420 Denier Nylon material. Drawn on the sheet is a squared target zone and a batter profiled next to the zone. The aid is designed primarily to be hung on a fence and used as a throw target for baseball pitchers and other position players. The target aid can also be used as an equipment holder and a means of transporting equipment to the playing area.

CBP rationale

The applicable subheading for "The Ultimate Target & More" will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports.

Full text

NY D83688 October 30, 1998 CLA-2-95:RR:NC:2:224 D83688 CATEGORY: Classification TARIFF NO.: 9506.99.1500 Rex Franklin Tomer 200 West Third Street P.O. Box 640 Alton IL 62002 RE: The tariff classification of a throwing target from Taiwan. Dear Mr. Tomer: In your undated letter received by the Customs Service on October 19, 1998, you requested a tariff classification ruling. The merchandise is a target/pitching aid identified as "The Ultimate Target & More." It is composed of a sheet of 47 inch high and 48 inch wide 420 Denier Nylon material. Drawn on the sheet is a squared target zone and a batter profiled next to the zone. The aid is designed primarily to be hung on a fence and used as a throw target for baseball pitchers and other position players. The target aid can also be used as an equipment holder and a means of transporting equipment to the playing area. The applicable subheading for "The Ultimate Target & More" will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Other: baseball articles and equipment, except balls, and parts and accessories thereof. The duty rate will be 0.6 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 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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