N320555 N3 Ruling Active

The tariff classification of a “Portable Basketball and Table Tennis Set” from China

Issued July 23, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The product under consideration is packaged in a single box consisting of interconnecting plastic tubes that assemble into a table tennis set, or an arcade style basketball throw game. The table tennis set includes two paddles, four balls and a net. The basketball game includes a backboard, hoop, plastic inflatable ball, and a plastic handheld air pump. Since both games use the same components, they cannot be set up at the same. We note that the items are flimsily constructed and the playset is principally designed for the amusement of children 3 years of age and older and is not intended for use in the serious pursuit of sports training.

CBP rationale

The applicable subheading for the “Portable Basketball and Table Tennis Set”, will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.

Full text

N320555 July 23, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Portable Basketball and Table Tennis Set” from China Dear Mr. Kenny: In your letter submitted July 16, 2021, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. Photographs and a description of CVS Item 442014, “Portable Basketball and Table Tennis Set” were submitted with your inquiry. The product under consideration is packaged in a single box consisting of interconnecting plastic tubes that assemble into a table tennis set, or an arcade style basketball throw game. The table tennis set includes two paddles, four balls and a net. The basketball game includes a backboard, hoop, plastic inflatable ball, and a plastic handheld air pump. Since both games use the same components, they cannot be set up at the same. We note that the items are flimsily constructed and the playset is principally designed for the amusement of children 3 years of age and older and is not intended for use in the serious pursuit of sports training. The applicable subheading for the “Portable Basketball and Table Tennis Set”, will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 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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