The tariff classification of a play parachute from China.

NY 813494 August 10, 1995 CLA-2-95:S:N:N7:224 813494 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Lisa Lapinski Expeditors International 5169 Southridge Parkway, Ste 120 Atlanta, GA 30320 RE: The tariff classification of a play parachute from China. Dear Ms. Lapinski: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 3, 1995 ON BEHALF OF : Select Service & Supply DESCRIPTION OF MERCHANDISE : Item No. 16542 play parachute made primarily of nylon material. Parachutes range in size from 6 feet to 24 feet in diameter and have handles for players to grip. Used in group physical and developmental recreational activities. HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...Other: Other. HTS SUBHEADING : 9506.99.6080 RATE OF DUTY : 4.5 percent ad valorem OTHER : The sample will be returned as requested. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport