The tariff classification of the "Monkey Jump” playground apparatus from China

N315162 October 16, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Ms. Laurel Scapicchio BJ’s Wholesale Club Inc. 25 Research Drive Westborough, Massachusetts 01581 RE: The tariff classification of the "Monkey Jump” playground apparatus from China Dear Ms. Scapicchio: In your letter submitted October 12, 2020, you requested a tariff classification ruling. A photograph and description of the “Monkey Jump,” SKU#188348, was received with your inquiry. The item is an outdoor playground apparatus, which measures 60 inches in height, 48 inches in width, 48 inches in depth, and weighs 60 pounds. It consists of a powder coated steel frame with six poles and a base, which can accommodate up to six children between the ages of three to twelve years old. A sturdy rubber inner tube serves as the bouncing apparatus to which a child, or children, may jump up and down on for their amusement. A child holds onto the poles for balance and stability. This item is primarily designed for outdoor use but can also be used indoors. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), which provide the interpretation of the Harmonized Schedule at the international level, state that equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS. Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g. swings, slides, see-saws and giant strides). In your submission you refer to the “Monkey Jump” as a “Children’s Outdoor Playground Jumping Toy;” however, it is our determination that the subject play equipment is of a kind principally used outdoors for physical play. It has been CBP’s position that similar items of play equipment to the product described above are distinguishable from toys of heading 9503, HTSUS. The applicable subheading for the “Monkey Jump” will be 9506.99.6080, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division