CLA-2-95:OT:RR:NC:N4:424
Mr. Norman Markland
Research Casting International Ltd.
15 Dufferin Avenue
Trenton, Ontario K8V 5C8
Canada
RE: The tariff classification of various dinosaur and archaeological digs and climbers from Canada
Dear Mr. Markland:
In your letter dated September 25, 2009, you requested a tariff classification ruling.
Photographs, catalogues and other detailed information were submitted regarding your inquiry as to the classification of various dinosaur and archaeological digs and climbers for use in children’s playgrounds. In addition, a 12” x 12” sample of the concrete which comprises one of the dig sites was also included with your request. You state that your company, which is one of the world’s largest providers of Museum Technical Services performing work for museums and institutions around the world, is expanding its product line to include the manufacturing of unique themed playgrounds. The various products will be used in playgrounds, allowing children to touch, climb and play over items typically found behind restricted areas in museums.
The first item is a Rib Climber which measures approximately 9 feet long by 5 feet wide and is shaped to replicate the rib cage of different dinosaur species, such as a Sauropod. You state that the ribs are constructed of steel armatures and are sculpted over with a fibre-reinforced epoxy to replicate a fossilized rib cage. Pictures show children climbing and hanging from various parts of the climber, similar to a jungle gym.
The second group of items includes Dinosaur and Archaeological Climbers. These customized products are manufactured using scientifically accurate casts of dinosaurs and other archaeological items and are cast in durable reinforced concrete with various colors embedded into the cast for a realistic look, as if it is encased in stone. Each of these climbers is constructed with ledges and nooks so that a child can more easily climb up them, similar to a rock climbing wall but on a much smaller scale. While you state that that they are available in many different shapes and sizes, you only provided information and photographs for the Triceratops Skull Climber, T-Rex Climber and Myan Turtle Stone. Therefore, your ruling request for Dinosaur and Archaeological Climbers will apply only to the aforementioned items.
The last group of items includes various size and type Dinosaur Dig Sites, such as the Allosaurus Dig, Coelophysis Dig, Parksosaurus Dig, Prestosuchus Dig, Protoceratops Dig, Saurornitholestes Dig, Stegosaurus Dig, Struthiomimus Dig, T-Rex Dig, Troodon Egg Dig and Sauropod and Theropod Footprints. You state that these products are also manufactured from durable reinforced concrete with embedded colors using scientifically accurate casts of dinosaurs. These dig sites can range in size from as small as approximately 3 feet long by 3 feet wide to as large as 36 feet long by 14 feet wide. The dig sites are laid on the ground, with the dinosaur “fossils” partially covered in sand or dirt.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), which provide the interpretation of the Harmonized Schedule at the international level, state that equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS. Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides).
The Rib Climber and Dinosaur and Archaeological Climbers are designed for school and community play areas/playgrounds and encourage physical activity for children ages 5-12. While the items do not appear in the conventional shape of traditional playground equipment, their purpose, as well as their principle use is to be used in an outdoor playground activity and can be considered to be of the same class or kind. Children will be amused and exert themselves climbing the Rib Climber as well as the Triceratops Skull Climber, T-Rex Climber and Myan Turtle Stone.
On the other hand, the various Dinosaur Dig Sites do not provide the same level of physical activity nor are they similar to the exemplars found in the Explanatory Notes. The Dinosaur Dig Sites do not rise to the same level as playground equipment.
The applicable subheading for the Rib Climber, Triceratops Skull Climber, T-Rex Climber and Myan Turtle Stone will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be 4% ad valorem.
The applicable subheading for the Dinosaur Dig Sites will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: 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 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