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NY 814556

September 14, 1995

CLA-2-95:S:N:N8:224 814556


TARIFF NO.: 9506.62.8060; 9506.99.6040

Paul J. Crowley
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703

RE: The tariff classification of components of the "#6000 Multisport Center" from Hong Kong or China

Dear Mr. Crowley:

In your letter dated September 7, 1995, you requested a tariff classification ruling on behalf of The Mel Appel Group, Inc.

The merchandise consists of a rubber basketball measuring six inches in diameter, a rubber soccerball measuring five inches in diameter, a soccer/hockey goal net made of polypropylene fibers measuring 28 3/4 inches by 23 1/2, and a basketball polypropylene rim net. The rubber balls do not have bladders but are inflatable by means of an air-pump needle inserted into a gasketed valve. The goal net has sewn-on nylon sleeves for attachment to the goal frame. The goal net and rim net are specially sized for their particular applications. These components will be packaged in a free-standing combination #6000 Multisport Center (the "Multisport") designed for use as an outdoor play activity station by small children.

When fully assembled, the "Multisport" consists of goal posts of rigid plastic tubing approximately 34 inches in height, set into rigid plastic bases approximately 32 inches in length. An additional length of rigid plastic tubing is fitted inside the left-hand goal post. At the top of this extension a rigid plastic basketball backboard with hoop is mounted. The top of the right-hand goal post is used as a storage receptacle for two plastic hockey sticks and a plastic golf club. This tube can also be used as a batting tee, using a plastic baseball bat supplied in the set.

The General Rules of Interpretation (GRI's) taken in order provide a framework for classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUSA). The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

The imported articles at issue are classifiable by applying GRI 1, that is, according to the terms of heading 9506, HTSUSA, which provides for equipment for general physical exercise, athletics, other sports or outdoor games.

The "Multisport" combination is not flimsily or delicately constructed as is an article for amusement such as a toy. Rather, the basketball component stands about six feet in height, the rubber balls are not toy imitations, and the station components are ruggedly constructed and designed for outdoor recreational game play activity. The "Multisport," thus, can function as a recreational article and provide physical activity especially for children. Although capable of use indoors, the "Multisport" is designed for outdoor use, for instance in backyards or in children's playgrounds. Appropriately, Explanatory Note (B)(12) to heading 9506, HTSUSA, explains that the heading covers equipment of a kind used in children's playgrounds. For these reasons, the "Multisport" is the type of article provided for in heading 9506 of the HTSUSA and the imported ball and net components specifically designed for use with the "Multisport" are classifiable in heading 9506.

The applicable subheading for the six inch diameter rubber basketball and the five inch rubber soccerball will be 9506.62.8060, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: balls, other than golf balls and table-tennis balls: inflatable balls: other, other. The rate of duty will be 4.8 percent ad valorem.

The subheading for the soccer/hockey goal net and the basketball rim net will be 9506.99.6040, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: other: other: nets not elsewhere specified or included. The rate of duty will be 4.5 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5475.


Roger J. Silvestri

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