CLA-2-95:OT:RR:E:NC:N4:424
Mr. David Bash
Techno Soccer Ventures LLC
2104 Waters Edge Trail
Roswell, GA 30075
RE: The tariff classification of a Soccer Entertainment Game from Germany
Dear Mr. Bash:
In your letter dated July 16, 2009, you requested a tariff classification ruling.
In lieu of a sample, a photograph was submitted with your inquiry as well as additional information provided from your website. The soccer entertainment game module includes a non-regulation aluminum soccer goal containing infrared sensors and reflective mirrors, an aluminum backstop with netting, a triggering point which also contains an infrared sensor, a control box that monitors the state of each of the sensors and cabling to connect the components. When an individual kicks a soccer ball from the triggering point, measurement of shot speed and shot placement are passed from the various sensors built into the goal posts through the control box to a computer application on a laptop and projected onto a monitor (both not included).
You suggest classification of the soccer entertainment game under subheading 9506.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles and equipment for physical exercise. However, you stated that this item is not intended to be used as a soccer training tool. Instead, you state that the soccer game is to be used for entertainment purposes, particularly at soccer events and amusement parks. Unlike an actual soccer goal, the instant goal is not as wide as or as tall as a regulation goal, nor does an actual soccer goal have a bar running along the ground of the front opening. Since the soccer entertainment game module is to be used as a source of recreational diversion and entertainment, the components would be covered as a class or kind of equipment of heading 9508, HTSUS, as "fairground amusements." This classification may not necessarily apply to the various components of the soccer entertainment game if these components are imported and presented separately and not as part of the complete game module.
The applicable subheading for the soccer entertainment game module will be 9508.90.0000, HTSUS, which provides for “Merry-go-rounds, boat swings, shooting galleries and other fairground amusements; traveling circuses and traveling menageries; traveling theaters; parts and accessories thereof: 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division