The tariff classification of a Jumping Sack from China or Taiwan

N042978 November 17, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Kevin Ekstrand Laufer Group International Ltd. 1446 Taney Street North Kansas City, MO 64056 RE: The tariff classification of a Jumping Sack from China or Taiwan Dear Mr. Ekstrand: In your letter dated October 29, 2008, you requested a tariff classification ruling on behalf of U.S. Toy Co. Inc./Constructive Playthings. The Jumping Sack, item number MTC-12, is a jump bag that is constructed of a woven polyester material for its exterior with a PVC laminated interior. The bag measures 23” high x 12½” wide x 11½” deep. The bag is equipped with two 1” wide handles sewn onto each side. The handles are attached to the bag in a manner that will accommodate children of different heights. The bag is marketed and sold to young children as a jumping sack used as equipment in jumping races or for general physical exercise. The applicable subheading for the Jumping Sack 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