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NY R04345

July 11, 2006

CLA-2-95:RR:NC:2:224 R04345


TARIFF NO.: 9506.99.6080

Ms. Marsha A. McCabe
Midwest Quality Gloves
835 Industrial Road
Chillicothe, Missouri 64601

RE: The tariff classification of a sandbox from China

Dear Ms. McCabe:

In your letter dated July 5, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a children’s sandbox, style number TGU723K. The sandbox is constructed predominantly of a 100% polyester fabric. The bottom and the sidewalls of the sandbox are made of a polyethylene material. The classification will fall in Chapter 95 of the HTSUS as other outdoor play equipment. An illustration was provided, in lieu of a sample.

The applicable subheading for the children’s sandbox, style TGU723K, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor games, not specified or included elsewhere in this chapterparts and accessories thereof: other: otherother. The rate of duty will be 4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

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