United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K81743 - NY K81787 > NY K81749

Previous Ruling Next Ruling
NY K81749

January 26, 2004
CLA-2-95:RR:NC:2:224 K81749


TARIFF NO.: 9506.99.6080

Ms. Terri Ursery
Garden Ridge
19411 Atrium Place
Suite 170
Houston, TX 77084-6099

RE: The tariff classification of Toss and Catch and Lawn Darts from China

Dear Ms. Ursery:

In your letter dated January 7, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on two items that are described as follows: item LC-60, Toss and Catch, and item LD-2C, Lawn Darts. The Toss and Catch consists of 2 plastic netted rackets with a rubber ball that is tossed between 2 players. The Lawn Darts are comprised of 4 rubber tipped darts on plastic stems, and 2 plastic rings. The darts are used in the same manner as horseshoes. The samples will be returned, as requested.

You suggest classification of the two items in HTS 9503.90.0080 or alternatively in Chapter 9506. The proper classification will be in Chapter 95 of the HTS, as other outdoor games (in HTS 9506.99.6080) because it is a more specific classification than HTS 9503.90.0080.

The applicable subheading for the Toss and Catch, item LC-60, and Lawn Darts, item LD-2C, 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, other sports...or outdoor games, not specified or included elsewhere in this chapter...parts and accessories thereof: other...other. The rate of duty will be 4 % 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 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: