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February 23, 1999

CLA-2-95:RR:NC:2:224 D87730


TARIFF NO.: 9506.99.6080; 9506.91.0030; 9403.20.0030

Donald A. Young
D.A.Y. Sports Ltd.
4376 The Grange Sideroad, R.R.#3
Caledon Village, Ontario Canada

RE: The tariff classification of sport articles made in Canada.

Dear Mr. Young:

In your letter of January 29, 1999, you requested a tariff classification ruling.

The merchandise consists of the following items which are used in or around sport play areas:

1. Portable racket cart - a cart that accommodates 40 sports rackets for storage and transport purposes. It measures 4' x 2' x 3'6" and is made with steel rods and steel tubing.

2. Portable score table - a table designed to be used ordinarily by two officials, usually a timer and scorer. It is made of square steel tubing and steel angle iron with a plastic top and seat. It measures 4' x 16" x 3' in size.

3. Net roller, wall mounted - This device is used to store sport nets such as volleyball and tennis nets. The end of a net is attached to the device and is rolled up around the device for storage against a wall. Made of steel pipe, the article measures 4' x 2' x 6".

4. Flip style scoreboard - a scoring device measuring 2' x 9" x 6" in size. It is used to record scores (up to 99 in number) for each team in a contest or competition. The numbers are flipped over as the points are scored. 5. Combination sit/stand and reach - A device with a measuring scale in inches or centimeters used to assess the flexibility of an individual. The size is 16" x 16" x 8".

The applicable subheading for the portable racket cart and the portable score table will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other.” The duty rate will be free.

The applicable subheading for the combination sit/stand and reach device will be 9506.91.0030, HTS, which provides for “Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, Other.” The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the Net Roller accessory and the Flip Style Scoreboard will be 9506.99.6080, HTS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Other: Other.” The rate of duty will be 4.1 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 Tom McKenna at (212)637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

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