N003849 N0 Ruling Active

The tariff classification of a child’s pool table, parts and accessories from China

Issued December 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.20.2000, 9504.20.4000, 9504.20.8000, 9504.20.6000

Headings: 9504

Product description

You are requesting the tariff classification on the following: a mini billiard game with aluminum case that includes a complete pool table, 15 colored balls plus a cue ball, 2 quality two-piece cue sticks, a triangle ball rack, 2 pieces of chalk, and a brush for the felt surface of the pool table. There is no designated item number for this product. Illustrations were submitted, instead of samples.

CBP rationale

The applicable subheading for the set of billiard balls will be 9504.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: balls. The applicable subheading for the 2 pieces of billiard chalk will be 9504.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: chalk. The applicable subheading for the pool table will be 9504.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: tables. The applicable subheading for the 2 cue sticks, triangle ball rack, felt table brush, and aluminum case will be 9504.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: other, including parts and accessories.

Full text

N003849 December 5, 2006 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.20.2000, 9504.20.4000; 9504.20.6000; 9504.20.8000 Mr. Alan Fung Sourcerite Factory Ltd. 3/F William Enterprises Industrial Building San Po King Kowloon, Hong Kong RE: The tariff classification of a child’s pool table, parts and accessories from China Dear Mr. Fung: In your letter dated November 24, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on the following: a mini billiard game with aluminum case that includes a complete pool table, 15 colored balls plus a cue ball, 2 quality two-piece cue sticks, a triangle ball rack, 2 pieces of chalk, and a brush for the felt surface of the pool table. There is no designated item number for this product. Illustrations were submitted, instead of samples. The applicable subheading for the set of billiard balls will be 9504.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: balls. The rate of duty will be free. The applicable subheading for the 2 pieces of billiard chalk will be 9504.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: chalk. The rate of duty will be free. The applicable subheading for the pool table will be 9504.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: tables. The rate of duty will be free. The applicable subheading for the 2 cue sticks, triangle ball rack, felt table brush, and aluminum case will be 9504.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles, parts and accessories for billiards, including pocket billiards: other, including parts and accessories. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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