The tariff classification of a Mini Trampoline from China

NY R01614 March 22, 2005 CLA-2-95:RR:NC:2:224 R01614 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Lesa R. Hubbard JC Penney Purchasing Corp. 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of a Mini Trampoline from China Dear Ms. Hubbard: In your letter dated March 11, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Mini Trampoline, style number TRMI-0003. The product is a child-size trampoline with the dimensions: 37.4 inches by 37.4 inches. The frame is constructed of steel and the trampoline mat as well as the material covering the edges is made of PVC. You have requested that the item be classified as a toy in HTS 9503.90.0080, however it is the position of this office that the proper classification will be as an article of exercise equipment in 9506.91.0030. For tariff purposes, we believe that the provision for exercise equipment specifically describes this item while the toy provision does not do so. An illustration was submitted instead of a sample. The applicable subheading for the Mini Trampoline, style number TRMI-0003, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics….parts and accessories thereof: other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…other. The rate of duty will be 4.6% 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