CLA-2-95: RR:E:NC:2:224

Bryon Brown
Lifetime Products Inc.
Freeport Center, Bldg D-11
Clearfield UT 84016

RE: The tariff classification of a basketball net from China.

Dear Mr. Brown:

In your electronic ruling request dated May 01, 2007, you requested a tariff classification ruling.

The merchandise consists of a basketball rim nets. Finished with hand tied knots, the nylon nets are shipped in bulk to the United States and packed with portable basketball systems for distribution to retail customers.

The applicable subheading for the basketball nets will be 9506.99.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: other: other, nets not elsewhere specified or included. The rate of duty will be 4 percent 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. Swarovski
Director,
National Commodity
Specialist Division