CLA-2-94:OT:RR:NC:N4:463
Grace J. Bentz
Lifetime Products, Inc.
Freeport Center, Building D-12
Clearfield, UT 84016
RE: The tariff classification of a universal basketball pole pad from China
Dear Ms. Bentz:
In your letter dated April 18, 2025, you requested a tariff classification ruling. In lieu of samples, pictures
and a product description were provided.
The Universal Basketball Pole Pad, 3" - 3.5", Black, with Product Number DA01500D, is a PVC leather
covered PE foam pad designed to wrap around the vertical pole of a portable basketball hoop to protect a
player from impacting the pole. The pad measures 48” (H) x 10” (W) and is affixed to the pole with six
woven polyester straps, with plastic rings and Velcro.
CBP has consistently classified courts, fields, and their enclosures, all of which merely demarcate or improve
the surface of the playing area without advancing the game played within, outside of heading 9506,
Harmonized Tariff Schedule of the United States (HTSUS). See Headquarters Ruling Letter (HQ) 952267,
dated September 23, 1992 (excluding artificial turf used in field sports outside of heading 9506 upon
determining that was dissimilar to the exemplars listed in EN 95.06); New York Ruling Letter (NY)
N249165, dated February 10, 2014 (classifying sports courts for paddle tennis ball in heading 7308, HTSUS);
NY F85105, dated April 26, 2000 (classifying “sports enclosures” in heading 4421, HTSUS); and NY
808574, dated April 21, 1995 (classifying enclosure for a multipurpose outdoor playing field in heading
4421, HTSUS).
In addition, we note that Chapter 95 EN (B) (13) which describes requisites for other sports and outdoor
games as being “Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and
knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads.” are all items and
protective articles which are worn on the person and does not extend to items used on a playing area or
surface.
The applicable subheading for the Universal Basketball Pole Pad, 3" - 3.5", Black, with Product Number
DA01500D, will be 9404.90.2090, Harmonized Tariff Schedule of the United States (HTSUS), which
provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material
or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings:
Other: Other.” The general rate of duty will be 6% ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9404.90.2090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 9404.90.2090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9404.90.2090, 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, 9903.88.15 in
addition to subheading 9404.90.2090, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division