Application for further review of protest number 1703-14-100157; Classification of a certain street hockey goal

HQ H257209 June 20, 2017 CLA-2 OT:RR:CTF:TCM H257209 GC CATEGORY: Classification TARIFF NO.: 9506.99.60 Port Director, Service Port - Savannah U.S. Customs and Border Protection 1 East Bay Street Savannah, Georgia 31401 Attn: Katie Lynch, Import Specialist RE: Application for further review of protest number 1703-14-100157; Classification of a certain street hockey goal Dear Port Director: This letter is our decision on protest and Application for Further Review (AFR) number 1703-14-100157, filed on behalf of Franklin Sports, Inc. (protestant). The protest is against U.S. Customs and Border Protection’s (CBP) classification of a certain steel street hockey goal under subheading 9506.99.60, Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The subject merchandise is the “NHL® SX Pro 50’’ Tournmaent Steel Goal” imported by Franklin Sports, Inc. The frame of the goal consists of 1.25-Inch (0.8-mm wall) steel tubing and measures 50 inches wide by 42 inches high by 26 inches deep. The merchandise is imported with a 2,400 denier polyester pre-fit “sleeve net”, which is attached to the frame via the 429 denier nylon sleeve attachment (also included). All components are imported unassembled. Photographs of the subject merchandise in assembled condition (Figure A) and at retail sale are below (Figure B): Figure A
Figure B
  ISSUE: Is the subject street hockey goal classifiable under subheading 9506.99.25, HTSUS, which provides for “[i]ce-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof”? LAW AND ANALYSIS: Initially, we note that this matter is protestable as a classification decision pursuant to 19 U.S.C. §1514(a)(2). The protest was timely filed on April 30, 2014, within 180 days of the liquidation of the entry giving rise to the protest. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, §2103(2)(B) (codified as amended at 19 U.S.C. §1514(c)(3) (2006)). In addition further review of Protest 1703-14-100157 was properly accorded because the protestant has alleged that CBP’s decision to classify the subject merchandise under subheading 9506.99.60, HTSUS, is inconsistent with certain rulings pertaining to substantially similar merchandise. See Section 174.24(a), CBP Regulations (19 C.F.R. §174.24(a)). Specifically, the protestant cites New York Ruling Letters (NY) J84677, dated May 28, 2003 (whereby CBP classified an ice hockey goal under subheading 9506.99.25, HTSUS) and NY N246684, dated October 24, 2013 (where then U.S. Customs Service classified a soccer goal under subheading 9506.99.20, HTSUS). Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In this particular matter, it is undisputed that the subject merchandise is covered by heading 9506, HTSUS, as equipment for other sports or outdoor games by application of GRIs 1 and 2(a)( to the HTSUS. Accordingly, the question is controlled by GRI 6, which provides as follows: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The following 2013 HTSUS provisions under consideration are: 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: 9506.99 Other: 9506.99.25 Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof…. * * * 9506.99.60 Other…. Protestant is of the view that the subject merchandise is properly classified as ice-hockey equipment of subheading 9506.99.25, HTSUS. In particular, protestant cites NY J84677 and NY N246684 to support this conclusion. We note that NY N246684 pertained to a different product (a soccer goal) under a different subheading (subheading 9506.99.20, HTSUS) than the subject merchandise, and therefore is distinguishable from the instant matter. NY J84677 pertained to a product identified specifically as an ice-hockey goal consisting of “metal pipe and a net to fit [the] goal”. Despite the fact that instant merchandise and the goal subject to NY J84677 were both composed of steel, we note that the instant goal is stated to be designed, marketed and sold as street hockey equipment. Subheading 9506.99.25, HTSUS, on the other hand, provides specifically for ice-hockey and field-hockey articles and equipment and not for “similar articles”. Accordingly, despite the fact that certain articles, like the instant goal, may bear a resemblance to ice-hockey equipment, we cannot classify them under subheading 9506.99.25, HTSUS, absent a showing that they are indeed ice-hockey or field-hockey equipment. This intreptreation of the subheading text is consistent with our finding in NY D84984, dated December 9, 1998, in which we classified a youth street hockey goal set under subheading 9506.99.60, HTSUS. That the instant merchandise is of more substantial construction (i.e. steel) is not sufficient to constitute ice-hockey equipment. Is is therefore also properly classified under subheading 9506.99.60, HTSUS. HOLDING: By application of GRIs 1 and 2(a), HTSUS, the instant street hockey goal is classified under heading 9506, HTSUS. By application of GRIs 1, 2(a) and 6, HTSUS, it is specifically provided for under subheading 9506.99.60, HTSUS, which provides for: [a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other….” The column one, general rate of duty at the time of entry was four percent ad valorem. The protest should be denied. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division