CLA-2-95:OT:RR:NC:N4:424
Ms. Samantha Gaglio
Lifetime Products
Freeport Center Building D-12
Clearfield, UT 84016
RE: The tariff classification of a floating basketball hoop from China
Dear Ms. Gaglio:
In your letter submitted December 8, 2016, you requested a tariff classification ruling.
A photograph and description of the floating basketball hoop was submitted with your inquiry. The item measures 17” tall and consists of PVC and high-density polyethylene allowing it to float on the water, a net and a ball approximately 6” in diameter. The item is principally designed for the amusement of children ages six and older. It is not used for serious competition or the intense testing of one’s skills and athletic ability.
The applicable subheading for the floating basketball hoop will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division