N268048 N2 Ruling Active

The tariff classification of a basketball shooting aid from China

Issued August 25, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

The basketball aid is designed to be placed on both of the shooter’s arms in order to attain the perfect position to self-teach proper shooting form. It is composed of neoprene covered by a sheet of nylon adhered to both sides. Velcro straps with buckles are sewn onto the pad and are sized to wrap around the shooter’s arms in order to hold the product on both elbows. The PerfectShot is considered to be mostly a beginner’s tool, however, it can be used to help players of all ages and skill sets.

CBP rationale

The applicable subheading for the “PerfectShot” basketball shooting aid 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.

Full text

N268048 August 25, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Michael Hyde Karamic Engineered Sales 6025 N. Grand Canyon Dr. Las Vegas, NV 89149 RE: The tariff classification of a basketball shooting aid from China Dear Mr. Hyde: In your letter submitted July 22, 2015, you requested a tariff classification ruling. A sample, photographs and a description of the “PerfectShot” basketball shooting aid were received with your inquiry. The basketball aid is designed to be placed on both of the shooter’s arms in order to attain the perfect position to self-teach proper shooting form. It is composed of neoprene covered by a sheet of nylon adhered to both sides. Velcro straps with buckles are sewn onto the pad and are sized to wrap around the shooter’s arms in order to hold the product on both elbows. The PerfectShot is considered to be mostly a beginner’s tool, however, it can be used to help players of all ages and skill sets. The applicable subheading for the “PerfectShot” basketball shooting aid 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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