The tariff classification of a playground slide from the Czech Republic.

N349040
May 22, 2025
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9506.99.6080; 9903.01.25
Patrik Šmýd Tunnelslides s.r.o. Rašínova 2 Brno 60200 Czech Republic RE: The tariff classification of a playground slide from the Czech Republic. Dear Patrik Šmýd: In your letter submitted on May 15, 2025, you requested a tariff classification ruling. Diagrams and a description of a stainless-steel tubular playground slide were received with your inquiry. The slide measures approximately 161” x 119” when assembled and has a 34” diameter opening. It will be shipped directly to the final user as a single sale and will not be sold in stores. The tubular slide is designed for use by children. The applicable subheading for the stainless-steel tubular playground slide 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 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. At this time products from all 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. 9903.01.25, in addition to subheading 9506.99.6080 HTSUS, listed above. You inquired whether the Section 232 additional duties on certain derivative steel products applies to the stainless-steel tubular playground slide. Articles of subheading 9506.39.0080, HTSUS, are not among those listed in Annex 1 to Presidential Proclamation 10896.

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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division