The tariff classification of a pitching target and oxygen bag from either China or Thailand

N194016 December 15, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.1500 Ms. Mary Beth Wangler McKinley International Corp. P.O. Box 2028 Coppell, TX 75019 RE: The tariff classification of a pitching target and oxygen bag from either China or Thailand Dear Ms. Wangler: In your letter dated November 21, 2011, you requested a tariff classification ruling on behalf of Royal Case Company. A sample of “The Target Pad,” item number 22970, was received with your inquiry. “The Target Pad” is a vinyl tarpaulin pitching mat, measuring approximately 65” in height by 43” in width, which includes 10 circular bulls-eye target pads ranging in size from 4 to 20 inches in diameter. The targets can be attached to any of the 13 horizontal textile strips that are equally spaced from the top to the bottom of the “The Target Pad” via the use of Velcro fasteners. The item is used to help hone one’s throwing and pitching skills in the sport of baseball. The various sized and moveable targets allow one to develop better location command during pitching drills. The applicable subheading for “The Target Pad,” item number 22970, will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Baseball articles and equipment, except balls, and parts and accessories thereof." The rate of duty will be Free. In your ruling request you also specifically ask about a possible (secondary) classification of item #11814, a 100% polyester bag, under 9817.00.96, HTSUS, as articles for the handicapped. You state that it is “for people who require their oxygen tanks to be mobile.” However, you have not established that your items were designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability, e.g., smoke inhalation or a collapsed lung. See HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i. We note that the carriers for personal oxygen containers are typically smaller and sold by firms that specialize in articles for the handicapped. In that regard, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below: Provide copies of any advertising prepared for this product, including its packaging and any literature that will be included in it if they provide any description. What is the channel of trade you expect for this product, i.e., what kind of firms do you expect to sell to and who will be the likely end users of the product? Why is there a separate, zippered bag at the bottom of the outside of the bag with two large grommet holes? In general, what features, if any, distinguish this product from a carrier that would be useful, e.g., to a first responder at an accident or a medical crisis as opposed to one that is specially designed for an individual to carry extra oxygen cylinders for their own use especially when out of the home? Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. If you decide to resubmit your request, please include all of the material that we have returned to you regarding the 11814 and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions specifically regarding the further information required concerning 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at (646) 733-3012. 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