The tariff classification of a ping pong game from China.

N014275 July 19, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.40.0000 Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston VT 05495 RE: The tariff classification of a ping pong game from China. Dear Ms. Ramsey: In your letter dated July 11, 2007, you requested a tariff classification ruling. The merchandise consists of a tabletop ping pong game, item number 70400, consisting of an undersized table tennis surface measuring 26” long x 13” wide x 5.5 “ in height. The set includes paddles, mesh net and ping pong ball. The applicable subheading for the tabletop ping pong game will be 9506.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Articles and equipment for table-tennis, and parts and accessories thereof.” The rate of duty will be 5.1 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