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NY A89004

November 25, 1996

CLA-2-95:RR:NC:2:224 A89004


TARIFF NO.: 9506.99.6080

Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a plastic ice rink kit from Canada.

Dear Mr. Ralston:

In your letter dated November 12, 1996, you requested a tariff classification ruling, on behalf of George Farley Engineering.

You are requesting the tariff classification of an item which you refer to as an ice rink kit. The kit which is called "ICE'N'GO" includes: bottom liner, rigid tubes (72 inches long) made of PVC, flexible polyethylene tubes (72 inches long), flexible joints (6 inches long) made of soft polyethylene, flexible soft polyethylene joints (36 inches long) used for the 4 corners of the rink, perimeter band (8 inches wide) made of white polyethylene, and hockey lines. The purpose of the ice rink kit is to make an ice skating rink for playing hockey or for recreational ice skating.

The applicable subheading for the "ICE'N'GO" (ice rink kit) will be 9506.99.6080, 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 (con.): Other (con.): Other...Other". The rate of duty will be 4.4 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 Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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