CLA-2-95:OT:RR:NC:N4:424
Mr. Christopher Dalipe
Dynacraft BSC Inc.
89 South Kelly Road
American Canyon, CA 94503
RE: The tariff classification of a sand pit from China
Dear Mr. Dalipe:
In your letter dated November 15, 2012, you requested a tariff classification ruling.
A photograph and a description of the “Plum Treasure Beach Wooden Sand Pit,” product code # 25067, were received with your inquiry. The item is an octagonal wooden sand pit that has the following approximate dimensions once assembled: 45 ½” (L) x 45 ½” (W) x 9” (H). It is constructed from certified timber with rounded corners for added safety and is treated with a cedar red water-based stain. The sand pit is for outdoor use only and it includes an internal textile ground cover which prevents weeds from growing through and allows for water drainage. A fitted protective cover for the top is also included.
The applicable subheading for the “Plum Treasure Beach Wooden Sand Pit” 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…; swimming pools and wading pools; parts and accessories thereof: Other: 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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division