The tariff classification of a prefabricated sports court from United Kingdom and Spain
Issued February 10, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7308.90.9590
Headings: 7308
Product description
The products you intend to import are described as padel courts, prefabricated enclosed sports courts for playing the sport of padel tennis ball at sporting clubs and public arenas. The courts will be imported in their entirety including mainly steel framework, steel mesh panels, steel doors, tempered glass panels, and artificial turf. Component breakdowns indicate that steel is predominant in weight and value. Functionally the steel provides the perimeter and gives the structure the strength to withstand pressure, and avoid the potential warping, bending and sagging of the glass panels and court meshes. The courts are stated to be intended as permanent installations in a single location.
CBP rationale
The applicable subheading for the prefabricated padel sports court will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.
Full text
N249165 February 10, 2014 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Kenny Abbott Managing Director Total Padel Limited Pavillion 5, Ground Floor Satellite Business Park Macmerry, Scotland EH33IRY RE: The tariff classification of a prefabricated sports court from United Kingdom and Spain Dear Mr. Abbott: In your letter dated January 8, 2014, you requested a tariff classification ruling. The products you intend to import are described as padel courts, prefabricated enclosed sports courts for playing the sport of padel tennis ball at sporting clubs and public arenas. The courts will be imported in their entirety including mainly steel framework, steel mesh panels, steel doors, tempered glass panels, and artificial turf. Component breakdowns indicate that steel is predominant in weight and value. Functionally the steel provides the perimeter and gives the structure the strength to withstand pressure, and avoid the potential warping, bending and sagging of the glass panels and court meshes. The courts are stated to be intended as permanent installations in a single location. Based on the information submitted it is the opinion of this office that the courts are structures and the essential character of the padel courts is the steel components. The applicable subheading for the prefabricated padel sports court will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. The rate of duty 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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