CLA-2-95:OT:RR:NC:N4:424
Ms. April Collier
Pacific Customs Broker, Inc.
1400 A Street
Blaine, WA 98230
RE: The tariff classification of the “Rollglider” from Bulgaria
Dear Ms. Collier:
In your letter dated January 18, 2016 you requested a tariff classification ruling on behalf of Walltopia USA, Inc.
Photographs and descriptive literature on an article described as the “Rollglider” were submitted with your request. The “Rollglider” is an amusement ride that is a cross between a one-person rollercoaster and a zipline. Depending on the configuration, the rider may be attached to the trolley via a hang glide harness, chair harness or standard climbing harness providing varying flying experiences such as the feeling of hang gliding.
The Rollglider consists of several main structural components and parts imported together in a sub-assembled state. These include pre-assembled track segments composed of hot-dipped galvanized steel tubes, a trolley, a return system (comprised of remote-controlled electric motor, return track and set of sensors), fasteners, galvanized steel wire ropes, harnesses, connectors and safety equipment. Depending on the configuration selected, the Rollglider can be attached to existing trees, building facades, roofs or can be self-standing in both indoor or outdoor adventure parks, where it will be assembled by Walltopia personnel on-site.
In your request, you suggest classification in subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise.” However, you state that the Rollglider is for entertainment purposes and the rider obtains no specific exercise benefit from riding it, just like other amusement park rides. Moreover, no skill is required or needed to ride the Rollglider. Therefore, classification in heading 9506 is precluded.
The “Rollglider” is referred to as an amusement ride and is purchased by family entertainment centers and amusement parks. The “Rollglider” belongs to a class or kind of goods used in fairgrounds, carnivals, amusement parks and the like.
The applicable subheading for the “Rollglider” 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division