The tariff classification of a pickleball set from China.

N347450
April 29, 2025
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9506.99.6080; 9903.01.24; 9903.01.63; 9903.88.15
Marilyn Santos Supreme International 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a pickleball set from China. Dear Ms. Santos: In your letter submitted on April 4, 2025, you requested a tariff classification ruling. A sample of the “Grand Slam Pickleball Set”, item G12SF016, was received with your inquiry. The product consists of 2 wooden pickleball paddles, 2 plastic pickleballs, a 10’ mesh net with iron tubes that provide stability, and a drawstring polyester bag. Pickle Ball is a paddleball type sport that is played outdoors and combines elements of badminton, table tennis, and tennis. The game is designed for children 12 years of age and older. The applicable subheading for the “Grand Slam Pickleball Set”, item G12SF016, 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." Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9506.99.6080, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must

report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to subheading 9506.99.6080, HTSUS, listed above. You inquired whether the Section 232 additional duties on certain derivative aluminum products applies to the ?Grand Slam Pickleball Set?, item G12SF016. ?Articles of subheading 9506.39.0080, HTSUS, are not among those listed in Annex 1 to Presidential Proclamation 10895. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. 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