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NY N004622

December 27, 2006



TARIFF NO.: 9506.99.6080

Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a Play Parachute from China

Dear Ms. Latham:

In your letter dated December 11, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a Play Parachute, item number 151715. The play parachute that is 12 feet in diameter is constructed predominantly of a nylon material. The parachute is used for various outdoor games. The sample will be returned, as requested by your office.

You have stated in your ruling request that the item should be classified as other toys in 9503.90.0080, HTSUS. However, this office has determined that the item is more specifically provided for in Chapter 95 of the tariff as equipment for other outdoor games. Furthermore, a similar item was submitted previously and classified in 9506.99.6080.

The applicable subheading for the Play Parachute, item # 151715, 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 gamesparts 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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