K82591 K8 Ruling Active

The tariff classification of Speed Stacks from China

Issued February 4, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an item that is described as Speed Stacks. The product consists of 12 specially designed plastic cups (Speed Stacks) that are used in the in-door sport of cup stacking. Physical Education specialists are teaching cup stacking as a class unit to promote bilateral proficiency (equal performance on both sides of the body) which develops athletic skills. You have not requested the return of your samples. You have stated 4 different product scenarios for possible future imports. The Speed Stack cups in a bag and the Stackmat in a bag were submitted with your ruling request. You are also requesting the classification of the Speed Stack cups loose, in a regular shipping box. All of the preceding items will be classified in Chapter 95 of the HTS as articles and equipment for general physical exercise and their parts and accessories. The Speed Stack cups in a large school-carrying bag will have to be submitted for a proper classification. The enclosed picture is not sufficient for a binding ruling determination.

CBP rationale

The applicable subheading for the Speed Stack cups in a bag, the Stackmat in a bag, and the Speed Stack cups in a regular shipping box 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.

Full text

NY K82591 February 4, 2004 CLA-2-95:RR:NC:2:224 K82591 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Gary Grewal American Plastics 1915 N. Mac Arthur Blvd Suite 300 Tracy, CA 95376 RE: The tariff classification of Speed Stacks from China Dear Mr. Grewal: In your letter dated January 5, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as Speed Stacks. The product consists of 12 specially designed plastic cups (Speed Stacks) that are used in the in-door sport of cup stacking. Physical Education specialists are teaching cup stacking as a class unit to promote bilateral proficiency (equal performance on both sides of the body) which develops athletic skills. You have not requested the return of your samples. You have stated 4 different product scenarios for possible future imports. The Speed Stack cups in a bag and the Stackmat in a bag were submitted with your ruling request. You are also requesting the classification of the Speed Stack cups loose, in a regular shipping box. All of the preceding items will be classified in Chapter 95 of the HTS as articles and equipment for general physical exercise and their parts and accessories. The Speed Stack cups in a large school-carrying bag will have to be submitted for a proper classification. The enclosed picture is not sufficient for a binding ruling determination. The applicable subheading for the Speed Stack cups in a bag, the Stackmat in a bag, and the Speed Stack cups in a regular shipping box 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, not specified or included elsewhere in this chapter...parts and accessories thereof: other...other. The rate of duty will be 4 % 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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