The tariff classification of a playground set part from China

N361878
June 22, 2026
CLA-2-95:OT:RR:NC:N4:462
CATEGORY: Classification
TARIFF NO.: 9506.99.6080
Grace J. Bentz Lifetime Products Inc. P.O. Box 160010 Freeport Center, Building D-11 Clearfield, UT 84016 RE: The tariff classification of a playground set part from China Dear Ms. Bentz, In your letter dated May 28, 2026, you requested a tariff classification ruling. Technical drawings were provided in lieu of a sample. The article under consideration is described as a panoramic window, item number 1231728. You state that the window is specifically designed for use in a playground set, Lifetime’s Space Adventure Playset, Model 91387, a three-level tower that includes a tube slide and swing set. The clear window is made of polyethylene terephthalate glycol (PETG) and is vacuum formed in one round piece. It measures 26 inches in diameter at the connection point of window to playset, seven inches in width extending out from the playset, and 0.12 inches in thickness. Note 3 to Chapter 95 states in part that subject to Note 1, “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." As constructed, the panoramic window is identifiable as a part that is suitable for use solely or principally with playground set Model 91387 and will be classified accordingly. The applicable subheading for the panoramic window, item number 123728, will be 9506.99.6080, 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. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Sandra Walia at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division