CLA-2-95:S:N:N8:224 806896
William C. Neal
The Little Tikes Company
2180 Barlow Road
P.O. Box 2277
Hudson, OH 44236-0877
RE: The tariff classification of a basketball net from China.
Dear Mr. Neal:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : February 9, 1995
DESCRIPTION OF
MERCHANDISE : The imported article is a finished
net approximately regulation size
to be used with a
product designated item 4803
Basketball Set. The product set
includes a plastic molded base, a
junior-sized ball and the imported
net. The basketball set adjusts to 4,
5 or 6 feet in height.
HTS PROVISION : Articles and equipment for general
physical exercise, gymnastics,
athletics, other sports (including
table-tennis) or outdoor games, not
specified or included elsewhere in
this chapter;...Other: other, Nets not
elsewhere specified or included.
HTS SUBHEADING : 9506.99.6040
RATE OF DUTY : 4.5 percent ad valorem
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport