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The tariff classification of an outdoor playground set from China
Issued September 15, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N289363 (September 15, 2017)
Tariff classification
HTS codes: 9506.99.6080
Headings: 9506
Product description
A photograph and description of the Lifetime Shipwell Adventure Tower Kit, Model 90633, were received with your inquiry. The item consists of 3 kits, two of which, model numbers #1177965 and #11787026, are being imported from China and a third kit which will be combined after importation which consists of raw materials from the United States. It is constructed of UV-protected high-density polyethylene and powder-coated steel. The playset once assembled, includes a clubhouse with a rigid hardtop roof, 2 swings, a trapeze bar, 2 climbing walls, a steering wheel and a 9’ wavy slide. The dimensions of the assembled playset are approximately 16’ 4’’ x 16’ 4’ x 10’ 10” and the maximum weight capacity is 1,600 lbs.
CBP rationale
The applicable subheading for the Lifetime Shipwell Adventure Tower Kit 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
N289363 September 15, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Samantha Gaglio Lifetime Products Inc. P.O. Box 160010 Freeport Center BLDG, D12 Clearfield, UT 84016 RE: The tariff classification of an outdoor playground set from China Dear Ms. Gaglio: In your letter submitted August 16, 2017, you requested a tariff classification ruling. A photograph and description of the Lifetime Shipwell Adventure Tower Kit, Model 90633, were received with your inquiry. The item consists of 3 kits, two of which, model numbers #1177965 and #11787026, are being imported from China and a third kit which will be combined after importation which consists of raw materials from the United States. It is constructed of UV-protected high-density polyethylene and powder-coated steel. The playset once assembled, includes a clubhouse with a rigid hardtop roof, 2 swings, a trapeze bar, 2 climbing walls, a steering wheel and a 9’ wavy slide. The dimensions of the assembled playset are approximately 16’ 4’’ x 16’ 4’ x 10’ 10” and the maximum weight capacity is 1,600 lbs. The applicable subheading for the Lifetime Shipwell Adventure Tower Kit 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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