N291419 N2 Ruling Active

The tariff classification of a “Lawn Darts” from China

Issued November 15, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

As stated in your ruling request, a selling unit will contain 4 plastic darts, 2 plastic rings and complete rules. The lawn darts are designed to be used outdoors in the same manner as horseshoes. The object of the game is to throw the darts inside the ring. The sample will be returned, as requested. In your submission, you suggest classification of the item as a toy under subheading 9503, however, it is the opinion of this office that the item at issue is of the same class or kind of merchandise properly classified as outdoor games under subheading 9506.

CBP rationale

The applicable subheading for the “Lawn Darts” 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

N291419 November 15, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a “Lawn Darts” from China Dear Ms. Barnes: In your letter submitted October 19, 2017, you requested a tariff classification ruling on behalf of Dollar General Corporation. A sample and description of “Lawn Darts”, SKU# 20066701, was received with your inquiry. As stated in your ruling request, a selling unit will contain 4 plastic darts, 2 plastic rings and complete rules. The lawn darts are designed to be used outdoors in the same manner as horseshoes. The object of the game is to throw the darts inside the ring. The sample will be returned, as requested. In your submission, you suggest classification of the item as a toy under subheading 9503, however, it is the opinion of this office that the item at issue is of the same class or kind of merchandise properly classified as outdoor games under subheading 9506. The applicable subheading for the “Lawn Darts” 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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