CLA-2-95:OT:RR:NC:N4:424
Ms. Diane Miller
World Class Shipping
371 Merrick Road Suite 305
Rockville Center, NY 11570
RE: The tariff classification of children’s playground equipment from China
Dear Ms. Miller:
In your letter submitted October 2, 2018, you requested a tariff classification ruling on behalf of your client, NVB Playgrounds, Inc. You have submitted links to detailed product descriptions
and pictures on your client’s website were provided for each item.
The first product at issue is identified as item PFS022, the 5-Seat Merry Go Cycle. The product is comprised of one circular track, one center post and five arm attachments each with a seat, handle, peddles and wheel. Fully assembled, the 5-Seat Merry Go Cycle is designed to allow children to propel the device around in circles while pushing their own pedals to imitate the feel of a traditional merry-go-round. As noted in the product description, this playground equipment option seats five and is marketed as a perfect addition to any playground. This item is intended for use by children ages two through five and durable enough to withstand bad weather conditions.
The second product under consideration is identified as the Mighty Monkey play structure, item PTH046. The product is comprised of (12) 5” galvanized posts, (2) rotomolded monkeys, (4) rotomolded plastic stump window panels, a rotomolded plastic plinko puzzle panel, a rotomolded plastic musical percussion panel, a rotomolded plastic ball maze puzzle panel, a rotomolded plastic children’s play store panel, a rotomolded plastic tic-tac-toe panel, a rotomolded plastic gear motion panel, (2) rotomolded plastic palm tree toppers and the necessary hardware for assembly. As noted in the product description, fully assembled, this product is designed to create a jungle-themed play area that can accommodate up to 26 children. The product literature suggests that children can take an imaginary trip to the deepest parts of the jungle, without ever having to leave the safety of the play area. The palm tree and monkey toppers provide a festive appearance adding to the illusion of the jungle-like play area. In addition, the percussion, ball maze, tic-tac-toe, gear and plinko panels, which are used to encapsulate the play area, also provide fun for children while they enjoy the scenery of the jungle. A pair of window panels that depict tree stumps and a tree stump store window panel complete the foundation and theme of the structure. The store and window panels provide the opportunity for children to pretend they are the gatekeepers in a treehouse, or that they are running a store. The Mighty Monkey play structure is built completely on the ground. This structure can be installed indoors or outdoors using in-ground or surface mounts accordingly, and must be anchored to the ground when in use. To secure the play structure using in-ground mounts, footers are dug into the ground. Once all posts are set in the holes and all the components are attached, concrete is poured into the footers.
To secure the play structure using surface mounts specially made posts are attached with concrete anchor bolts to a concrete surface. Once installed, playground safety surfacing is put down to meet manufacturer’s specifications.
The third product under consideration is identified as the Walk D Plank play structure, item PPS002. The product is comprised of (10) 5” galvanized posts, (2) rotomolded plastic monkeys, (2) rotomolded birds, a rotomolded plastic tic-tac-toe panel, (2) rotomolded plastic pirate ship’s bow panels, a rotomolded plastic climb through hole panel, a rotomolded plastic ellipse roof, a rotomolded plastic musical drum panel, (2) pairs of mounts for ship’s bow panels, and the necessary hardware for assembly. The Walk D Plank play structure is built completely on the ground. The two bow panels make up the front and back of the play structure, making it look like a pirate ship. The sides of the ship are made up of the above-referenced play panels including a store panel, which encapsulate the play area and add to the overall play experience. As noted in the product description, fully assembled, the pirate ship-themed play area can accommodate up to 19 children. This structure can be installed indoors or outdoors using in-ground or surface mounts accordingly, and must be anchored to the ground when in use as noted above. Once installed, playground safety surfacing is put down to meet manufacturer’s specifications.
The fourth product under consideration is identified as item PFB005, the Bumbling Betsy Spring Bouncer. The product is comprised of a heavy duty spring, a rotomolded plastic seat in the shape a bumble bee that accommodates two children, and front and rear handles. It is designed for outdoor use and built to withstand harsh outdoor elements. As assembled, the front grasp handle forms the bee’s antenna and a second handle in the shape of a steering wheel is provided for a second child to grasp in back. As noted in the product description, this playground toy incorporates the classic spring design and features rounded edges for safety, and wide footboards shaped like wings to prevent slips and falls. The bouncer has ample room for two riders and is designed for children ages two through five. The Bumbling Betsy Spring Bouncer can be installed indoors or outdoors using in-ground or surface mounts accordingly, and must be anchored to the ground when in use as noted above. Once installed, playground safety surfacing is put down to meet standard manufacturer’s specifications.
The fifth product under consideration is identified as the Admirals Cove play structure, item PMF021. This item is comprised of (9) 4.5” galvanized posts, (3) 4’ rotomolded plastic slides, (3) rotomolded plastic slide hoods, a rotomolded plastic musical percussion panel, a rotomolded plastic musical chime panel, a rotomolded plastic ball maze puzzle panel, a rotomolded plastic plinko puzzle panel, (4) metal PVC coated decks, (1) metal PVC coated transfer station including (1) stair, (1) deck, and (1) step, a rotomolded plastic rain noise making wheel, a rotomolded plastic ship’s wheel, (2) rotomolded plastic musical drums and the necessary hardware for assembly. The Admirals Cove play structure is described as a unique play system that is suitable for all ages, but particularly good for preschool aged youngsters. As noted in the product description, it is intended for use by children 2-12 years of age and has a child capacity of up to 40 children. Fully assembled, six of the play structure components are elevated and four components are at ground level. It has three different types of slides, as well as four activity panels. The straight slide does not have any bumps or turns, the wave slide’s shape gives the rider a slight bounce, and the turn slide allows for some angular momentum. The activity panels are designed to provide a range of activities as well. The selection of activities incorporated into the aforementioned musical and game panels promote both individual and group play for children. This structure can be installed indoors or outdoors using in-ground or surface mounts accordingly, and must be anchored to the ground when in use as noted above. Once installed, playground safety surfacing is put down to meet manufacturer’s specifications.
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).
You suggest classification in subheading 9503.00.0090, HTSUS. However, it is our determination that the subject play equipment is of a kind principally used in playgrounds. It has been CBP’s position that the extensive construction of similar items of play equipment to the ones described above are distinguishable from toys of heading 9503, HTSUS. It is further noted that the classification of playground equipment that facilitates physical recreation under subheading 9506.99, HTSUS, is consistent with other CBP rulings.
The applicable subheading for the 5-Seat Merry Go Cycle, the Mighty Monkey play structure, the Walk D Plank play structure, the Bumbling Betsy Spring Bouncer and the Admirals Cove play structure 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.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division