N090533 N0 Ruling Active

The tariff classification of a Lacrosse Rebound Wall from China

Issued January 21, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

The item consists of a steel tube frame and polyethylene ball rebounding net. It is designed to be used as a Lacrosse training aid to enhance one’s catching and throwing skills. The target wall measures 3’ by 4’.

CBP rationale

The applicable subheading for the Brine Lacrosse Rebound Wall, item number 23838, 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…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.

Full text

N090533 January 21, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Karen Quintana NYK Logistics Americas Inc. 2417 E Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of a Lacrosse Rebound Wall from China Dear Ms. Quintana: In your letter dated January 11, 2010, you requested a tariff classification ruling. In lieu of a sample, a photograph of the Brine Lacrosse Rebound Wall, item number 23838, was received with your inquiry. The item consists of a steel tube frame and polyethylene ball rebounding net. It is designed to be used as a Lacrosse training aid to enhance one’s catching and throwing skills. The target wall measures 3’ by 4’. The applicable subheading for the Brine Lacrosse Rebound Wall, item number 23838, 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…; swimming pools and wading pools; parts and accessories thereof: Other: Other: 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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

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