CLA-2-73:OT:RR:NC:N5:117
Jennifer R. Diaz, Esq.
Diaz Trade Law
12700 Biscayne Boulevard, Suite 401
North Miami, FL 33181
RE: The tariff classification of a Padel Court from Spain
Dear Ms. Diaz:
In your letter dated November 13, 2023, you requested a tariff classification ruling on behalf of your client, Padel Galis.
The product under consideration is a complete, unassembled padel court. The court will be assembled after importation into the United States and used to play padel, also known as Padel Tennis, which is a racket sport typically played in doubles on an enclosed court. The entire court is comprised of a steel structure, safety glass panels, artificial turf, and lighting. The steel structure, which forms the perimeter of the court, is made to EN 10305-5 standard, includes: mesh modules, pillars, light posts, and net posts. Eighteen glass panels are installed within the steel structure to provide clear visibility of the players. The artificial turf is designed for the padel court and provides an even and safe surface for the players. Lastly, the four LED light sources provide illumination for the padel court.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1 and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. As stated in your submission, the structural components are shipped unassembled.
GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
GRI 2(b) states as follows:
Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Additionally, when merchandise consists of multiple components that are described in more than one heading, they are considered composite goods pursuant to GRI 3(b). GRI 3 states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
As the padel court includes steel, glass, artificial turf, and lighting elements, all of which are classifiable in different headings, it is a composite good in accordance with GRI 3(b). The steel components assemble to form the structure of the court. Therefore, it is the opinion of this office that the essential character of the unassembled padel court is imparted by the steel structure, which is classified in heading 7308, HTSUS.
The applicable subheading for the padel court, as described above, will be 7308.90.9590, HTSUS, which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division