10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E86809 E8 Ruling Active

The tariff classification of basketball equipment from Taiwan.

Issued September 13, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E86809 (September 13, 1999)

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an item that you refer to as a “Shoot Case basketball game”. The item is designed for young children who wish to learn the game of basketball. The product is approximately six feet tall when assembled and weighs 35 pounds. The base is molded plastic, the pole is cold rolled steel, and the backboard is injection molded plastic. It may be used either indoors or outdoors.

CBP rationale

The applicable subheading for the basketball equipment 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…or outdoor games…parts and accessories thereof: Other…Other.

Full text

NY E86809 September 13, 1999 CLA-2-95:RR:NC:2:224 E86809 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Bryon Brown Lifetime Products, Inc. P.O. Box 160010 Freeport Center, Bldg. D-11 Clearfield, UT 84016-0010 RE: The tariff classification of basketball equipment from Taiwan. Dear Mr. Brown: In your letter dated August 27, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on an item that you refer to as a “Shoot Case basketball game”. The item is designed for young children who wish to learn the game of basketball. The product is approximately six feet tall when assembled and weighs 35 pounds. The base is molded plastic, the pole is cold rolled steel, and the backboard is injection molded plastic. It may be used either indoors or outdoors. The applicable subheading for the basketball equipment 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…or outdoor games…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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow E86809

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.