R04345 R0 Ruling Active

The tariff classification of a sandbox from China

Issued July 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on a product that is described as a children’s sandbox, style number TGU723K. The sandbox is constructed predominantly of a 100% polyester fabric. The bottom and the sidewalls of the sandbox are made of a polyethylene material. The classification will fall in Chapter 95 of the HTSUS as other outdoor play equipment. An illustration was provided, in lieu of a sample.

CBP rationale

The applicable subheading for the children’s sandbox, style TGU723K, 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, not specified or included elsewhere in this chapter…parts and accessories thereof: other: other…other.

Full text

NY R04345 July 11, 2006 CLA-2-95:RR:NC:2:224 R04345 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Marsha A. McCabe Midwest Quality Gloves 835 Industrial Road Chillicothe, Missouri 64601 RE: The tariff classification of a sandbox from China Dear Ms. McCabe: In your letter dated July 5, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a children’s sandbox, style number TGU723K. The sandbox is constructed predominantly of a 100% polyester fabric. The bottom and the sidewalls of the sandbox are made of a polyethylene material. The classification will fall in Chapter 95 of the HTSUS as other outdoor play equipment. An illustration was provided, in lieu of a sample. The applicable subheading for the children’s sandbox, style TGU723K, 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, not specified or included elsewhere in this chapter…parts and accessories thereof: other: other…other. The rate of duty will be 4% ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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