E86510 E8 Ruling Active

The tariff classification of a plastic seat for a gym swing from Taiwan.

Issued August 31, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the classification on a rigid plastic seat that is a replacement part for a gym swing set. The seat is constructed of polyethylene plastic. Since the seat is used in a gym swing set, it is considered to be part of an item used for general physical activity, classifiable in 9506.99, HTSUS.

CBP rationale

The applicable subheading for the plastic seat for a gym swing set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…and parts and accessories thereof: Other…Other.

Full text

NY E86510 August 31, 1999 CLA-2-95:RR:NC:2:224 E86510 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Daniel Grieszmer Hillman Fastener 10590 Hamilton Avenue P.O. Box 31012 Cincinnati, Ohio 45231-0012 RE: The tariff classification of a plastic seat for a gym swing from Taiwan. Dear Mr. Grieszmer: In your letter dated August 12, 1999, you requested a tariff classification ruling. You are requesting the classification on a rigid plastic seat that is a replacement part for a gym swing set. The seat is constructed of polyethylene plastic. Since the seat is used in a gym swing set, it is considered to be part of an item used for general physical activity, classifiable in 9506.99, HTSUS. The applicable subheading for the plastic seat for a gym swing set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…and parts and accessories thereof: Other…Other.” The rate of duty will be 4 percent ad valorem. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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