CLA-2-95:RR:NC:2:224 D84984
Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Ave
Philadelphia PA 19153
RE: The tariff classification of a youth street hockey goal
set from China.
Dear Mr. Hoffacker:
In your letter dated November 19, 1998, you requested a
tariff classification ruling on behalf of K.B. Toys.
The merchandise, marked with the product name "Youth
Street Hockey Goal Set," is composed of a PVC unassembled
goal frame with net, two plastic street hockey sticks
approximately 39 inches in length, and two balls, a no-bounce PVC ball and a molded vinyl puck. The goal size is 35
1/4 inches x 40 3/4 inches. The box artwork describes the
set as "ideal to improve your skills or for practices and
games." The sample will be returned at your request.
The scope of heading 9506 of the Harmonized Tariff
Schedule of the United States (HTSUS), which provides for
most sports equipment, includes the requisites or gear
needed in connection with the play of sports and athletics,
that is, the equipment essential to the play of the game,
sport or athletic activity or the equipment designed for use
by the player in the training, practice and conduct of those
sporting activities.
It is intended that the equipment which would be
classified within the scope of heading 9506, HTSUS, would be
of such character and quality as is ordinarily used in the
serious pursuit of the game or sport named. Such equipment
may be smaller in size and of inexpensive quality for use by
children or beginners, such as a boy or girl's baseball
glove, but it would nevertheless be classified under these
provisions so long as it was of a character suitable for use
in the learning or practive of the game or sport. The sample
item falls within this catagory and is suitable for use by
young beginners in the skill improvement and practice of
street hockey.
The applicable subheading for the Youth Street Hockey Goal
Set will be 9506.99.6080, HTSUS, which provides for articles
and equipment for general physical exercise, gymnastics,
athletics, other sports or outdoor games...: other, other,
other. The duty rate will be 4.1 percent ad valorem.
This ruling is being issued under the provisions of
Section 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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division