N006884 N0 Ruling Active

The tariff classification of Nerf Outdoor Fun Pack, Item 175238, from China

Issued March 1, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

The item is marketed to children ages six and older.

CBP rationale

The applicable subheading for the Nerf Outdoor Fun Pack will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles and equipment for general physical exercise, gymnastics, athletics, other sports… or outdoor games… Other…Other.

Full text

N006884 March 1, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Alexandra Latham Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of Nerf Outdoor Fun Pack, Item 175238, from China Dear Mr. Latham: In your letter dated February 9, 2007 you requested a tariff classification ruling. The samples submitted, Nerf Outdoor Fun Pack, Item 175238, consists of a Nerf football, a paddle set (two paddles and three balls), an N-Strike target game and a carrying mesh bag. The item is marketed to children ages six and older. The applicable subheading for the Nerf Outdoor Fun Pack will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles and equipment for general physical exercise, gymnastics, athletics, other sports… or outdoor games… Other…Other. The rate of duty will be 4 percent ad valorem. 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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