The tariff classification of a trampoline from China.

NY R01333 January 26, 2005 CLA-2-95:RR:NC:2:224 R01333 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Terri Ursery Garden Ridge, LP 19411 Atrium Place – Suite 170 Houston TX 77084-6099 RE: The tariff classification of a trampoline from China. Dear Ms. Ursery: In your electronic ruling request dated January 18, 2005, you requested a tariff classification ruling. The merchandise is described as a Mega Bounce Trampoline. A copy of a quote sheet submitted with your request illustrates the trampoline in use by children in a backyard setting and describes the trampoline as item number 15219 with product dimensions of eight feet by 68 inches. The inflatable product is made of 100 percent rubberized PVC. An electric air pump and a repair kit are included with the product. The composition, size, and the marketing thrust of the Mega Bounce Trampoline support the idea that the product will be used as a source of recreational fun activity and general physical exercise. As such, it qualifies for classification in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) that includes articles and equipment for general physical exercise, athletics, other sports or outdoor games. Your belief that the item is a toy and should be classified in subheading 9503.90 of the HTSUS as other toys is misplaced. Heading 9503 of the HTSUS includes only articles principally used as playthings of a frivolous amusement nature. The applicable subheading for the Mega Bounce Trampoline will be 9506.99.6080, 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: Other: Other, other.” The rate of duty will be 4 percent ad valorem. 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