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N004828 N0 Ruling Active

The tariff classification of a portable goal cage from China.

Issued January 9, 2007 by U.S. Customs and Border Protection.

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N0 N004828 (January 9, 2007)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The merchandise is described as a “Kick ‘N Score” portable indoor/outdoor goal with number targets, model number 948446. The article is said to be intended for children’s play as a target goal. The 90 percent polyester, 10 percent metal goal cage can be twisted and folded for storage and portability. It measures 112cm x 66cm x 71cm. The sample will be returned at your request. The “Kick ‘N Score” goal cage is considered principally used for the amusement of children. It is a toy for tariff purposes.

CBP rationale

The applicable subheading for the “Kick ‘N Score” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys…Other, Other.

Full text

N004828 January 9, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg PA 17105 RE: The tariff classification of a portable goal cage from China. Dear Ms. Aldinger: In your letter dated December 12, 2006, you requested a tariff classification ruling. The merchandise is described as a “Kick ‘N Score” portable indoor/outdoor goal with number targets, model number 948446. The article is said to be intended for children’s play as a target goal. The 90 percent polyester, 10 percent metal goal cage can be twisted and folded for storage and portability. It measures 112cm x 66cm x 71cm. The sample will be returned at your request. The “Kick ‘N Score” goal cage is considered principally used for the amusement of children. It is a toy for tariff purposes. The applicable subheading for the “Kick ‘N Score” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys…Other, Other.” 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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