The tariff classification of basketball equipment from Canada.

NY 888852 August 9, 1993 CLA-2-95:S:N:N8:224 888852 CATEGORY: Classification TARIFF NO.: 9506.99.6080 David Kennedy W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of basketball equipment from Canada. Dear Mr. Kennedy: In your letter dated July 29, 1993, you requested a tariff classification ruling on behalf of Caribou Manufacturing Corp. The merchandise, which is identified as "Street Hoops," is a reduced scale basketball hoop with an adjustable height feature to appeal to different age groups. It is intended to be primarily played with outdoors and is mounted on a square tubular steel frame with wheels allowing it to be moved to different locations with relative ease. "Street Hoops" is made out of 2 1/4" tubular steel pipe and is mounted on a steel frame made of 1 1/2" x 3" square tubular steel frame, with 4" wheels. The hoop is made of 7/16" steel rod with a 16" diameter. A 6 1/2" diameter miniature basketball is used with the "Street Hoops" basketball hoop; a regulation size basketball would eventually do damage to the product. The maximum vertical height of the "Street Hoops" is eight feet, which is two feet shorter than a regulation basketball hoop. The backboard is made of 5/8" board and is oval shaped. At its widest, the backboard is 40" wide x 24" tall. The applicable subheading for the "Street Hoops" will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for gymnastics, athletics, other sports...or outdoor games...other: other. The rate of duty is 4.64 percent ad valorem. This tariff provision is eligible for preferential tariff treatment under the United States-Canada Free Trade Agreement. As an "originating good" of Canada, "Street Hoops" would be dutiable at the rate of 2.3 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 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