CLA-2-95:S:N:N8:224 891669
Mr. William Neal
The Little Tykes Company
2180 Barlow Road, P.O. Box 2277
Hudson, Ohio 44236-0877
RE: The tariff classification of a net for a junior edition of a
soccer game, part number 681670000, from Taiwan.
Dear Mr. Neal:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : October 18, 1993
DESCRIPTION OF
MERCHANDISE : The submitted sample is a textile net
to be used as a goal in a junior
edition of soccer. After importation
into the United States, the net will
be packaged for retail sale with molded
plastic goal posts made in the United
States and a junior edition soccer ball
and sold as a "Soccer Set", item number
4411. The net is considered part of a
junior edition of soccer.
HTS PROVISION : Football, soccer and polo articles and
equipment, except balls, and parts and
accessories thereof.
HTS SUBHEADING : 9506.99.2000
RATE OF DUTY : 4.9 percent ad valorem.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport