The tariff classification of a height adjustment mechanism for a basketball system from China.

N010612 May 8, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Bryon Brown Lifetime Products Inc. Freeport Center, Bldg D-11 Clearfield UT 84016 RE: The tariff classification of a height adjustment mechanism for a basketball system from China. Dear Mr. Brown: In your electronic ruling request dated May 01, 2007, you requested a tariff classification ruling. The merchandise consists of a handle assembly identified as the Power Lift® Height Adjustment Mechanism. This mechanism is dedicated for use with an outdoor portable basketball system. The mechanism adjusts the height of the backboard assembly in the range of 7.5 feet to 10 feet. The applicable subheading for the height adjustment mechanism 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…parts and accessories thereof: other: 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