N246684 N2 Ruling Active

The tariff classification of a soccer goal from China

Issued October 24, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.2000

Headings: 9506

Product description

A photograph and descriptive literature of a soccer goal, model # 90077, were received with your inquiry. The soccer goal is constructed with a weather and rust resistant powder-coated steel frame and includes a heavy-duty nylon net and ground stakes. The soccer goal can be adjusted to one of three sizes, ranging from 8’ (W) x 6’ (H) x 4’ (D) to 6’ (W) x 4’ (H) x 4’ (D), which is suitable for competitive or recreational practice. It also has unique folding hinges which allows the soccer goal to be folded for easy transportation or storage.

CBP rationale

The applicable subheading for the soccer goal, model # 90077, will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof.

Full text

N246684 October 24, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.2000 Mr. Bryon Brown Lifetime Products, Inc. Freeport Center Bldg., D-11 Clearfield, UT 84016 RE: The tariff classification of a soccer goal from China Dear Mr. Brown: In your letter dated September 26, 2013, you requested a tariff classification ruling. A photograph and descriptive literature of a soccer goal, model # 90077, were received with your inquiry. The soccer goal is constructed with a weather and rust resistant powder-coated steel frame and includes a heavy-duty nylon net and ground stakes. The soccer goal can be adjusted to one of three sizes, ranging from 8’ (W) x 6’ (H) x 4’ (D) to 6’ (W) x 4’ (H) x 4’ (D), which is suitable for competitive or recreational practice. It also has unique folding hinges which allows the soccer goal to be folded for easy transportation or storage. The applicable subheading for the soccer goal, model # 90077, will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof." The duty rate will be Free. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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