CLA-2-95:OT:RR:NC:N4:424
Mr. Bryon Brown
Lifetime Products Inc.
P.O. Box 160010
Clearfield, UT 84016
RE: The tariff classification of a “3-in-1 Game Set” from China
Dear Mr. Brown:
In your letter dated April 9, 2012 you requested a tariff classification ruling.
Photographs and descriptive literature of the “3-in-1 Game Set,” model 90421, were received with your inquiry. The game set is designed to be used to play QuickStart tennis, pickle ball and badminton. It consists of two plastic polyethylene bases with poles to be filled with either sand or water, a 20 foot net, two youth short court tennis balls, two birdies, four laminated wood paddles, two pickle balls, two carrying bags and assembly and game instructions.
The applicable subheading for the “3-in-1 Game Set” 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,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division