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Securing America's Borders
N269518: The tariff classification of playground equipment from China
Ruling Date: Oct 16, 2015
N269518
October 16, 2015
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9506.99.6080
Ms. Samantha Gaglio
Lifetime Products, Inc.
P.O. Box 160010
Freeport Center Bldg., D-12
Clearfield, UT 84016
RE: The tariff classification of playground equipment from China
Dear Ms. Gaglio:
In your letter dated October 6, 2015, you requested a tariff classification ruling.
Photographs and descriptive information for two backyard playground equipment articles were received with your inquiry. The first item, the “Dome Climber” (Model #101301), is a red and blue dome-shaped playground structure that measures approximately 5’ (H) x 10’ (W) and can accommodate up to six children at a time, with a total weight capacity of 600 lbs. It is constructed of heavy-duty, powder-coated steel bars in a geometric pattern. High-density polyethylene (HDPE) hand grips are positioned throughout the structure for climbing and hanging. The second item is the “Ace Flyer Teeter-Totter” (Model #151110). It is an airplane-shaped teeter-totter that is constructed of heavy-duty, powder-coated steel bars with blow-molded HDPE plastic parts. It provides an up and down, side-to-side see-saw action and an interactive dashboard, propeller, and spinning wheel. The “Ace Flyer” can accommodate seating for up to seven children and, similarly, has a weight capacity of 600 lbs. It measures approximately 30”-35” (H) x 92” (L) x 95” (W). Both items are designed for outdoor physical recreational activity.
The applicable subheading for the “Dome Climber” and “Ace Flyer Teeter-Totter” 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 james.p.forkan@cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division
October 16, 2015
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9506.99.6080
Ms. Samantha Gaglio
Lifetime Products, Inc.
P.O. Box 160010
Freeport Center Bldg., D-12
Clearfield, UT 84016
RE: The tariff classification of playground equipment from China
Dear Ms. Gaglio:
In your letter dated October 6, 2015, you requested a tariff classification ruling.
Photographs and descriptive information for two backyard playground equipment articles were received with your inquiry. The first item, the “Dome Climber” (Model #101301), is a red and blue dome-shaped playground structure that measures approximately 5’ (H) x 10’ (W) and can accommodate up to six children at a time, with a total weight capacity of 600 lbs. It is constructed of heavy-duty, powder-coated steel bars in a geometric pattern. High-density polyethylene (HDPE) hand grips are positioned throughout the structure for climbing and hanging. The second item is the “Ace Flyer Teeter-Totter” (Model #151110). It is an airplane-shaped teeter-totter that is constructed of heavy-duty, powder-coated steel bars with blow-molded HDPE plastic parts. It provides an up and down, side-to-side see-saw action and an interactive dashboard, propeller, and spinning wheel. The “Ace Flyer” can accommodate seating for up to seven children and, similarly, has a weight capacity of 600 lbs. It measures approximately 30”-35” (H) x 92” (L) x 95” (W). Both items are designed for outdoor physical recreational activity.
The applicable subheading for the “Dome Climber” and “Ace Flyer Teeter-Totter” 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 james.p.forkan@cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division