The tariff classification of unassembled rock climbing wall panels from India

N011501 May 24, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Boulevard, Suite 225 Rouses Point, New York 12979 RE: The tariff classification of unassembled rock climbing wall panels from India Dear Mr. Kavanaugh: In your letter dated May 14, 2007, you requested a tariff classification ruling, on behalf of Passe Montagne, your client. You are requesting the tariff classification on a product that is described as unassembled panels and boulders used in the assembly of man made climbing walls. The panels and boulders are constructed of fiberglass and polyester resin, and dye, with a coating of gel and a sprinkling of mineral powder on the surface that gives the panels a rock like texture. The panels are 6 layers thick and measure 3 feet by 3 feet square. You inquire as to the classification of the panels if the climbing grips are attached to the panels before importation. Whether the panels are imported with, or without the climbing grips, the classification would be in Chapter 95 of the HTSUS as parts of equipment for general physical exercise. The samples will be returned, as requested by your office. The applicable subheading for the artificial rock climbing wall panels will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise…parts and accessories thereof: other: other…other. The rate of duty will be 4 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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