CLA-2-95:RR:E:NC:2:224
Mr. Andreea Antonesei
Lifetime Products
Freeport Center Bldg. D-11
Clearfield, UT 84016
RE: The tariff classification of Shatter-Proof, Model 79953, Portable and In-ground Basketball System from China
Dear Mr. Antonesei:
In your letter dated May 5, 2007, you requested a tariff classification ruling.
The samples submitted are as follows:
The Portable Basketball System is approximately six feet tall when assembled, and weighs 86 pounds. The base is blow-molded plastic. The steel pole is 4 inches by 4 inches and has a powder-coated rust resistant finish. The backboard is a 54 inch shatter-proof guard with an injected foam frame pad. The hoop height can be adjusted from approximately 71/2 to 10 feet by raising or lowering the backboard. The system is anchored by filing the base enclosure with water.
The In-ground Basketball System is approximately six feet tall when assembled and weighs 86 pounds. The base is blow-molded plastic. The steel pole is 4 inches by 4 inches and has a powder-coated rust resistant finish. The backboard is a 54 inch shatter-proof guard with an injected foam frame pad. The hoop height can be adjusted from approximately 71/2 to 10 feet by raising or lowering the backboard. The system is anchored by removing the plastic base and placing the steel pole in poured cement.
The above product is designed for indoor/ outdoor use primarily for playing basketball.
The applicable subheading for the Shatter Proof, Model 79953, Portable and In-ground Basketball System will be 9506.99.6080, 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: Other…Other. The rate of duty will be 4 percent 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division