The tariff classification of a sand pit from China

N235437 November 30, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Christopher Dalipe Dynacraft BSC Inc. 89 South Kelly Road American Canyon, CA 94503 RE: The tariff classification of a sand pit from China Dear Mr. Dalipe: In your letter dated November 15, 2012, you requested a tariff classification ruling. A photograph and a description of the “Plum Store-It Wooden Sand Pit,” product code # 25069, were received with your inquiry. The item is a wooden sand pit that has the following approximate dimensions once assembled: 40” (L) x 38” (W) x 6” (H). It is constructed from certified timber with rounded corners for added safety and is treated with a cedar red water based stain. The sand pit is for outdoor use only and it includes an internal textile ground cover which prevents weeds from growing through and allows for water drainage. Attached to the sand pit is a colorful box which enables children to store their sand toys. A fitted protective cover for the top is also included. The applicable subheading for the “Plum Store-It Wooden Sand Pit” 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…; swimming pools and wading pools; parts and accessories thereof: Other: Other: 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, Thomas J. Russo Director National Commodity Specialist Division