CLA-2-95:RR:NC:2:224 R00767

Troy Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale FL 33301

RE: The tariff classification of bamboo poles for Limbo game play from China

Dear Mr. Crago:

In your electronic ruling request dated August 30, 2004, you requested a tariff classification ruling.

The merchandise is described as item number “S080EA09077 – Bamboo Poles for Limbo Game.” The poles are said to be 72 inches in height with two detachable rungs. It is stated that the equipment is for use in a Limbo game at outdoor party gatherings.

The applicable subheading for the Limbo game poles and rungs will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter…other: other: other, other. The rate of duty will be 4 percent ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division