CLA-2-95:OT:RR:NC:N4:424
Mr. Brett Everett
OEC Group
13100 Alondra Blvd.
Cerritos, CA 90703
RE: The tariff classification of five models of zip line kits from China
Dear Mr. Everett:
In your letter submitted May 13, 2020, you requested a tariff classification ruling on behalf of your client, Brand 44 DBA B4Adventure. Photographs and product information referencing five models of zip line kits were submitted with your inquiry.
The products under consideration are five models of zip line kits which are designed to enable children ages 8 years and older to ride a few feet off the ground as they are propelled by gravity to travel from the top to the bottom of the inclined cable while holding on to the freely moving pulley. Each zip line kit consists of a seat with a rope, a heavy duty trolley with sealed ball bearing pulleys, a 5.25 steel spring braking system, and all the necessary hardware for outdoor installation. As noted in the product literature, the use and installation of the zip line kits require adult supervision and regular maintenance to ensure proper use and product safety. The variations between the kits are the length of the steel cables and the maximum weight capacity allowed.
The first product, referred to as the Slackers 90' Eagle Zip line Kit with Spring Brake, item SLA 512, is equipped with a 100 foot steel cable (90 usable feet). The maximum weight allowance is 250 lbs.
The second item, the Slackers 70’ Hawk Zip line Kit, item SLA 513, features a 70 foot steel cable (60 usable feet). The maximum weight limit is 200 lbs.
The third product, identified as the Slackers 40’ Hawk Zip line Kit with Spring Brake, item SLA 490, contains a 40 foot steel cable (30 usable feet). The maximum weight capacity is 200 lbs.
The fourth product is referred to as the Slackers Zip line Eagle Series Kit, item SLA 479. This kit contains an 80 foot 3/16 inch steel cable (70 usable feet) and the maximum weight allowance is 200 lbs.
The last product under consideration is the Slackers 90’ Eagle Series Zip line Kit, item SLA 480, which contains a 100 foot 3/16” steel cable (90 usable feet). The maximum weight capacity for this item is 250 lbs.
The Explanatory Notes to the Harmonized Tariff 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 9503.0.0090, HTSUS. However, it is our determination that the subject play equipment (namely zip line kits) is of a kind principally used in playgrounds. It has been CBP’s position that the construction of similar items of play equipment to the ones described above are distinguishable from toys of heading 9503, HTSUS.
The applicable subheading for the five models of zip line kits noted above 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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