The tariff classification of Toss and Catch and Lawn Darts from China

NY K81749 January 26, 2004 CLA-2-95:RR:NC:2:224 K81749 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Terri Ursery Garden Ridge 19411 Atrium Place Suite 170 Houston, TX 77084-6099 RE: The tariff classification of Toss and Catch and Lawn Darts from China Dear Ms. Ursery: In your letter dated January 7, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on two items that are described as follows: item LC-60, Toss and Catch, and item LD-2C, Lawn Darts. The Toss and Catch consists of 2 plastic netted rackets with a rubber ball that is tossed between 2 players. The Lawn Darts are comprised of 4 rubber tipped darts on plastic stems, and 2 plastic rings. The darts are used in the same manner as horseshoes. The samples will be returned, as requested. You suggest classification of the two items in HTS 9503.90.0080 or alternatively in Chapter 9506. The proper classification will be in Chapter 95 of the HTS, as other outdoor games (in HTS 9506.99.6080) because it is a more specific classification than HTS 9503.90.0080. The applicable subheading for the Toss and Catch, item LC-60, and Lawn Darts, item LD-2C, 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, other sports...or outdoor games, not specified or included elsewhere in this chapter...parts and accessories thereof: other...other. The rate of duty will be 4 % 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division