The tariff classification of a gym swing seat and hardware set from Taiwan.

NY E86080 September 2, 1999 CLA-2-95:RR:NC:2:224 E86080 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Daniel Grieszmer Hillman Fastener 10590 Hamilton Ave. P.O. Box 31012 Cincinnati, Ohio 45231-0012 RE: The tariff classification of a gym swing seat and hardware set from Taiwan. Dear Mr. Grieszmer: In your letter dated August 12, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on a gym swing set that includes a polyethylene plastic swing with steel, zinc plated hardware. The item is referred to as a gym swing renewal kit for a gym swing set. Since the swing renewal kit is part of a swing set, it is considered to be part of an item used to engage in general physical activity, classifiable in 9506.99, HTSUS. The applicable subheading for the gym swing seat and hardware set 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…parts and accessories thereof: 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division