The tariff classification of Wooden Kid Swing, Style # 07-1117 from China

N015229 August 28, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Marsha Ann McCabe Midwest Gloves and Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of Wooden Kid Swing, Style # 07-1117 from China Dear Ms. McCabe: In your letter dated August 1, 2007, you requested a tariff classification ruling. In your letter, you indicated that you intended to import a green wooden child’s swing. The swing would consist of a green, wooden oval shaped seat with nylon cords for hanging. This swing will be attached to a tree or hung from a support bar for the amusement of children. The applicable subheading for the Wooden Kid Swing 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 Thomas McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division