The tariff classification of a Disc Golf Set from China

N035728 September 10, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Heather Whitty Regent Sports Corporation 45 Ranick Road Hauppauge, NY 11788 RE: The tariff classification of a Disc Golf Set from China Dear Ms. Whitty: In your letter dated August 13, 2008, you requested a tariff classification ruling. The Disc Golf Set, item number 24500, is an outdoor game that is comprised of 1 Disc Golf Target made from heavy duty steel with a folding leg design and a complete set of discs that includes a putter, a mid-range disc and a driver disc. The target measures 69” in height and is designed from steel and specially reinforced plastic beaded chain to lessen the damage from the discs. The object of the game is similar to golf, except that instead of using a gold club to sink a ball into a hole, discs are used to reach the target in the least number of throws. The player that uses the least numbers of throws to sink the putter disc wins the round. Other competitive games can also be played such as “Hole-in-One” and “101 Golf,” each with their own specific rules and point systems. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and GRIs. While you stated that the item would be classified as a toy in heading 9503, heading 9506 is another competing heading for the subject merchandise. The ENs to Chapter 95 indicates that a toy is an article designed for the amusement of children or adults. It has been Customs’ position that the amusement requirement means that toys should be designed and used principally for amusement. Heading 9506, HTSUS, 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…” The imported merchandise consists of outdoor game equipment. While the Disc Golf Set does provide some play activity, its primary use is not that of a toy and it does not provide the manipulative play value or frivolous amusement characteristics of toy playthings. The Disc Golf Set is a game in which its primary purpose is as a contest or competition with a win/lose objective. The item is designed principally for outdoor game play, involves the skill of accurately throwing the discs into the basket and is played according to a set of rules with a scoring system. The Disc Golf Set will be classified in heading 9506. The applicable subheading for the Disc Golf Set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Other…Other.” The rate of duty will be 4% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division