CLA-2-95:OT:RR:NC:N4:424
Mr. Bryon Brown
Lifetime Products
Freeport Center, Bldg D-11
Clearfield, UT 84404
RE: The tariff classification of playground set parts from China
Dear Mr. Brown:
In your letter dated June 16, 2010, you requested a tariff classification ruling.
A sample, photographs and supporting documentation were received with your inquiry. Included with your submission were items described as a swing seat, trapeze bar, underdeck seat cover chain, cargo net, steel pendulum, Captain’s Wheel and binocular. You state that these items are specifically designed for use with a playground set, Model 90042 A-Frame Playset, which consists of swings, climbing features and a slide.
The swing seat and trapeze bar, identified as part BKT, are both preassembled at the factory with either an EVA seat or two plastic handles and bar. Also attached are specifically sized zinc plated chains, part of which are covered by a “soft grip” PVC chain cover to prevent a child’s fingers from getting caught. An underdeck seat chain, part CCH, consists of three zinc plated chains fully covered by “soft grip” PVC chain covers, and is specifically designed to fit under the playset and attach to the under-deck seat assembly. A cargo rope net, part CBM, is specifically designed to fit the playset to allow a child to climb the structure. It is constructed with custom loops on its ends to specifically attach to the playset’s steel tubing and hook sizes. A steel pendulum, part ARP, is designed to attach to the upper frame of the playset and is used to attach the swing and trapeze chains, which allows them to swing. The Captain’s Wheel, part CCE, is a blow molded plastic ship wheel that is mounted to the platform area of the playset in order for a child to pretend they are the captain of a ship. The plastic binocular, part CCD, is also blow molded and is attached to the playset for a child to pretend to be looking out from a ship’s deck area. It has clear acrylic lenses and does not provide any magnification.
Note 3, to Chapter 95, states in part that subject to Note 1 “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." As constructed, all of the aforementioned items are identifiable parts and accessories that are suitable for use solely or principally with playground set Model 90042 and will be classified accordingly.
The applicable subheading for the swing seat, trapeze bar, underdeck seat cover chain, cargo net, steel pendulum, Captain’s Wheel and binocular 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…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% 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