The tariff classification of playground "merry-go-rounds" from Korea

N051075 March 5, 2009 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Ivan Lavrikov Schenker of Canada Ltd. 6555 Northwest Drive Mississauga, Ontario Canada L4V 1K2 RE: The tariff classification of playground “merry-go-rounds” from Korea Dear Mr. Lavrikov: In your letter dated February 5, 2009, you requested a tariff classification ruling on behalf of Dynamo Industries. The five playground “merry-go-rounds” are different variations of rotating playground structures and are identified as items DX-1200 (Mini Apollo), DX-2100-F (Apollo), DX-2200 (Allegro), DX-2300 (Astro) and DX-2300-F (Astro with Floor). The two versions of the “Apollo” series are designed to imitate the feel of a traditional merry-go-round. The “Allegro” combines the merry-go-round experience with the feel of a hot-air balloon ride. The two “Astro” series playground rides are designed with a space-age, futuristic look. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), which provide the interpretation of the Harmonized Schedule at the international level, state that equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS. Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides). You suggest classification in subheading 9508.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, it is our determination that the subject “merry-go-rounds” are of a kind principally used in playgrounds and accordingly, the applicable subheading will be 9506.99.6080, 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% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division