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

Mr. Kellaigh Malangone
Regent Sports Corporation
45 Ranick Road
Hauppauge, NY 11788

RE: The tariff classification of Games Tables, Item # 50822 CT from China

Dear Mr. Malangone:

In your letter dated June 6, 2007, you requested a tariff classification ruling.

The sample submitted consists of a pool table measuring approximately 84 inches x 46 inches x 31 inches which includes the two base legs. The pool table is made and sold with a table tennis board, which can be placed on top of the pool table, thus allowing children to play both indoor games.

The applicable subheading for the Games Tables will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for arcade, table or parlor games… parts and accessories thereof, Other: Other: Other. The rate of duty will be Free.

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