RE: The tariff classification of a mini soccer pitch kit from Malaysia

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364213 September 4, 2026 CLA-2-73:OT:RR:NC:N5: 463 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Aaron Mandelbaum Thompson Hine, LLP 1999 K Street NW Washington, D.C. 20036 RE: The tariff classification of a mini soccer pitch kit from Malaysia Dear Mr. Mandelbaum: In your letter dated August 11, 2026, you requested a tariff classification ruling on behalf of your client, Astroturf Limited Liability Company. The product under consideration is a complete, unassembled mini soccer pitch kit. The kit will be assembled after importation into the United States and used to play soccer. The entire kit is comprised of steel posts and goal-end bays, artificial turf, rebound boards, stainless steel fasteners and netting. An assembled mini soccer pitch has the approximate dimensions of 18.35 meters in length by 9.14 meters in width. You suggest classification of this merchandise under subheading 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. CBP has consistently classified courts, fields, and their enclosures, all of which merely demarcate or improve the surface of the playing area without advancing the game played within, outside of heading 9506, HTSUS. See Headquarters Ruling Letter (HQ) 952267, dated September 23, 1992 (excluding artificial turf used in field sports outside of heading 9506 upon determining that was dissimilar to the exemplars listed in EN 95.06); New York Ruling Letter (NY) 808574, dated April 21, 1995 (classifying an enclosure for a multipurpose outdoor playing field, including for soccer, in heading 4421, HTSUS); NY F85105, dated April 26, 2000 (classifying sports enclosures, including for outdoor soccer fields, in heading 4421, HTSUS); NY N249165, dated February 10, 2014 (classifying sports courts for padel tennis ball in heading 7308, HTSUS); and NY N340947, dated July 9, 2024 (classifying an outdoor squash court in heading 7308, HTSUS). The applicable subheading for the mini soccer pitch kit will be 7308.90.9590, HTSUS, which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their
frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other. The rate of duty will be free. 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 ChingJu (Claudia) Lin at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division