D85046 D8 Ruling Active

The tariff classification of a batting tee and abutterfly/fish net made in Taiwan and China respectively.

Issued December 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9507.90.8000, 9506.99.1500

Headings: 9506, 9507

Product description

The tariff classification of a batting tee and abutterfly/fish net made in Taiwan and China respectively.

CBP rationale

The applicable subheading for the Butterfly and Fish Net is 9507.90.8000, HTSUSA, which provides for fish landing nets, butterfly nets and similar nets.

Full text

NY D85046 December 1, 1998 CLA-2-95:RR:NC:2:224 D85046 CATEGORY: Classification TARIFF NO.: 9506.99.1500; 9507.90.8000 Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Ave. Philadelphia PA 19153 RE: The tariff classification of a batting tee and a butterfly/fish net made in Taiwan and China respectively. Dear Mr. Hoffacker: In your letter dated November 19, 1998, you requested a tariff classification ruling on behalf of K.B. Toys. The merchandise subject of your inquiry consists of a rotating multi-position batting tee, item #1955, with a rubber practice ball and 30.48 cm elastic return cord. The batting tee serves as an effective learning instrument for beginners developing hitting skills and hand-eye coordination. The Butterfly and Fish Net, item #3778, measures 29 cm in diameter and approximately 85 cm in length. The samples are being returned to you. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs) taken in order. G.I. 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If G.I. 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. The batting tee, item 1955, is classifiable in subheading 9506.99.1500, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...other, baseball articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be 0.6 percent ad valorem. The applicable subheading for the Butterfly and Fish Net is 9507.90.8000, HTSUSA, which provides for fish landing nets, butterfly nets and similar nets. The rate of duty is 9 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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