CLA-2-95:OT:RR:NC:N4:424
Ms. Ann C. Palacios
Yusen Air & Sea Service (USA) Inc.
19001 Harborgate Way
Torrance, CA 90501
RE: The tariff classification of five various sized trampolines from China
Dear Ms. Palacios:
In your letter submitted January 21, 2011, you requested a tariff classification ruling on behalf of TSA Stores, Inc.
Photographs of the five trampolines were received with your inquiry. The first item is an 11’ trampoline with a galvanized steel frame, a safety pad constructed of PVC, PE and foam and a mesh jumping mat. The second item, the 11’ trampoline enclosure combo, is almost identical to the foregoing one with the exception of an added framed safety net enclosure. The enclosure is designed to fit around approximately ? of the trampoline’s frame. The third galvanized steel frame trampoline, which measures 12’ in diameter, includes a PVC safety pad with foam and a silk screened center target on the jumping mat. The fourth product is a 12’ trampoline and its dedicated enclosure. The trampoline is almost identical to the previous 12’ trampoline except for a zipper door on the safety net enclosure that fits around the entire trampoline. The fifth item is a 14’ trampoline and its dedicated enclosure. The 14’ trampoline and enclosure is almost identical in construction and features to the 12’ trampoline/enclosure combination.
The applicable subheading for the 11’ trampoline, the 11’trampoline enclosure combo, the 12’trampoline, the 12’ trampoline and enclosure and the 14’ trampoline and enclosure will be 9506.91.0030, 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…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other." The rate of duty will be 4.6% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division