The tariff classification of a paddleball set from China

NY L81353 December 10, 2004 CLA-2-95:RR:NC:2:224 L81353 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a paddleball set from China Dear Mr. Crago: In your letter dated November 22, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Paddleball Set, C080MA00202. The set is comprised of 2 wooden paddle bats and 1 rubber ball. The paddle size is: 9.5” x 12.5”. The item is adult sized and would be considered an outdoor game, rather than a toy because it is not designed primarily for amusement. It is more specifically designed as equipment for physical activity and outdoor games. The proper classification will be in Chapter 95 of the HTS as equipment for other sports/outdoor games. The sample will be returned, as requested by your office. The applicable subheading for the Paddleball Set, C080MA00202, 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 (including table-tennis) or outdoor games…parts and accessories thereof; other: 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