Revocation of NY R03134; Classification of Trampoline Safety Enclosure

HQ H292029 April 23, 2018 CLA-2 OT:RR:CTF:CPMMA H292029 MAB CATEGORY: Classification TARIFF NO.: 9506.91.0030 TSA Corporate Services Inc. 1050 West Hampden Ave. Englewood, CO 80110 ATTN: Ms. Sharon Dixon Re: Revocation of NY R03134; Classification of Trampoline Safety Enclosure Dear Ms. Dixon: This is in reference to New York Ruling Letter (NY) R03134 dated January 27, 2006, issued to TSA Corporate Services Inc., concerning the tariff classification of a trampoline safety enclosure under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (CBP) classified the merchandise subheading 9506.99.6080, HTSUSA (Annotated). We have reviewed NY R03134 and find it to be in error with respect to the tariff classification. For the reasons set forth below, we propose revocation of NY R03134. FACTS: The subject merchandise at issue in NY R03134 is identified as a trampoline safety enclosure. The components of the item are as follows: polyethylene mesh netting assembled on a zinc steel frame with foam tubes. The foam tubes are designed to be attached to a trampoline by means of zinc clamps. The instant merchandise was classified in subheading 9506.99.6080 as “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Other: Other: Other…Other.” Pursuant to Section 6125(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)), as amended by Section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), this notice advises interested parties that CBP is revoking the above noted ruling concerning the classification of Trampoline Safety Enclosure, under the HTSUSA. Similarly, CBP is revoking any treatment previously accorded by it to substantially identical transactions. Notice of the proposed revocation was published on February 21, 2018, in Volume 52, Number 8, of the Customs Bulletin. No comments were received in response to the proposed notice. ISSUE: Whether the Trampoline Safety Enclosure is of subheading 9506.91.0030, HTSUS, and classified as an accessory of general exercise equipment…Other or of subheading 9506.99.6080, HTSUS, and classified as an accessory of general exercise equipment…Other: Other: Other…Other. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context, which requires otherwise, by the Additional U.S. Rules of Interpretation. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. The HTSUS provisions under consideration are the following: 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: 9506.91.00 Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof 9506.91.0030 Other 9506.99 Other: 9506.99.60 Other 9506.99.6080 Other Legal Note 3 to Chapter 95, HTSUS, provides the following: 3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System (HS) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to heading 9506 states, in pertinent part, the following: (A) Articles and equipment for general physical exercise, gymnastics or athletics, e.g., : Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs; dumb bells and bar bells; medicine balls; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls. CBP has classified recreational trampolines with galvanized steel frames, safety pads constructed of PVC, metal springs to provide bounce, and ranging in size from 11’ – 14’, in subheading 9506.91.0030, HTSUS, as exercise equipment. See NY N144678 (dated February 14, 2011). More recently, in HQ H270403 (dated October 31, 2017), CBP classified the Skywalker Trampolines, measuring 16’ x 14’ in size with 96 springs to provide bounce, as exercise equipment in subheading 9506.91.0030, HTSUS. Trampoline safety enclosures that consist of mesh netting assembled on steel frames with foam tubes are common accessories that accompany most of these types of recreational trampolines. Note 3 to Chapter 95 states that subject to note 1, “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” As constructed, the instant Trampoline Safety Enclosure is identifiable as an accessory that is suitable for use solely or principally with recreational trampolines and will be classified accordingly. Therefore, the applicable subheading for the instant Trampoline Safety Enclosure is subheading 9606.91.0030, HTSUS, which references articles and equipment for general physical exercise. HOLDING: By application of GRIs 1 and 6, the Trampoline Safety Enclosure is classified in subheading 9506.91.0030, HTSUSA, which provides for “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: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof … Other.” The 2017 column one, general rate of duty is 4.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at http://www.usitc.gov. EFFECT ON OTHER RULINGS: NY R03134, dated January 27, 2006, is hereby revoked. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division