CLA-2-44:OT:RR:NC:2:230
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of a trash can basketball backboard from China
Dear Ms. De Castro:
In your letter, received July 27, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was submitted to this office on August 29, 2012.
The ruling was requested on a basketball backboard for a trash can. A representative sample was submitted for our review and will be returned to you.
The unassembled backboard is constructed completely of medium density fiberboard (MDF) and is packaged for retail sale. When assembled, the unit measures approximately 12.5 inches (L) by 10 inches (W) by 15.25 inches (H). It consists of a base, a vertical element, and a backboard decorated to look like a basketball backboard. There is no basketball hoop. The base is designed to hold in place an office-type wastebasket, which acts as the basketball “hoop”. The wastebasket is not included.
In your letter, you suggest 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), as a potential classification due to the amusement aspect of the backboard. However, the product is not principally designed for amusement; it is an accessory to a wastebasket, an item that is not a toy. We therefore agree with your suggestion that the backboard is an article of wood.
The applicable subheading for the trash can basketball backboard will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division