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NY D84984

December 9, 1998

CLA-2-95:RR:NC:2:224 D84984


TARIFF NO.: 9506.99.6080

Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Ave
Philadelphia PA 19153

RE: The tariff classification of a youth street hockey goal set from China.

Dear Mr. Hoffacker:

In your letter dated November 19, 1998, you requested a tariff classification ruling on behalf of K.B. Toys.

The merchandise, marked with the product name "Youth Street Hockey Goal Set," is composed of a PVC unassembled goal frame with net, two plastic street hockey sticks approximately 39 inches in length, and two balls, a no-bounce PVC ball and a molded vinyl puck. The goal size is 35 1/4 inches x 40 3/4 inches. The box artwork describes the set as "ideal to improve your skills or for practices and games." The sample will be returned at your request.

The scope of heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for most sports equipment, includes the requisites or gear needed in connection with the play of sports and athletics, that is, the equipment essential to the play of the game, sport or athletic activity or the equipment designed for use by the player in the training, practice and conduct of those sporting activities.

It is intended that the equipment which would be classified within the scope of heading 9506, HTSUS, would be of such character and quality as is ordinarily used in the serious pursuit of the game or sport named. Such equipment may be smaller in size and of inexpensive quality for use by children or beginners, such as a boy or girl's baseball glove, but it would nevertheless be classified under these provisions so long as it was of a character suitable for use in the learning or practive of the game or sport. The sample item falls within this catagory and is suitable for use by young beginners in the skill improvement and practice of street hockey.

The applicable subheading for the Youth Street Hockey Goal Set will be 9506.99.6080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: other, other, other. The duty rate will be 4.1 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.


Robert B. Swierupski
National Commodity

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