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NY F85105




April 26, 2000

CLA-2-44:RR:NC:2:230 F85105

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840; 7610.90.0080

Mr. James F. Morgan
PBB USA, Inc.
883-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of an unassembled sports enclosure and aluminum bleachers from Canada

Dear Mr. Morgan:

In your letter dated March 28, 2000, on behalf of your client, Soccer World Inc., you requested a tariff classification ruling.

The ruling was requested on unassembled enclosures for indoor skating rinks or outdoor soccer fields or other sports activities. All the components necessary to set up a specific enclosure will be imported together in one shipment. The principal components are ready for assembly and will not be cut, drilled or otherwise further worked after importation into the United States.

The principal components are the wood wall boards and the metal support posts and fittings. The wall boards may consist of either Douglas fir plywood or wood particle board. The surfaces of both the plywood and the particle board are covered with a melamine resin impregnated fiber sheet. The edges of the boards are sealed. The boards will be used in the sizes imported, which are 4’ x 8’ and 1” or 1-1/8” thick.

The support fittings consist of steel or aluminum posts, brackets, channels and angles. Bolts and other hardware and vinyl channels are also included. The support fittings are predrilled and cut to size and are ready to be assembled together with the wood wall boards.

Depending on the particular sports enclosure being imported, other optional items may be added to the enclosure. Presized and ready to assemble transparent sections consisting of tempered glass or Plexiglas (thermoplastic) may be mounted to the top of some wood wall boards. In lieu of transparent glass or Plexiglas sections, nylon netting may be used. Kicker plates consisting of polyethylene sheets may also be included. The kicker plates will be attached to the inside bottom of the enclosure. The kicker plates and the netting will require cutting prior to assembly. However, only the required quantity of polyethylene sheets and nylon netting to fit the particular enclosure will be imported along with the enclosure.

Based on the information submitted and General Rule of Interpratation (GRI) 2(a), the product being imported is an unassembled sports enclosure. The exact number of pieces of wall boards, support fittings and other components to make one complete sports enclosures are being imported together in one shipment. No additonal parts or components are being imported. The various components will be assembled together after importation to form a composite good.

Following GRI 3(b), composite goods are classified according to the component which imparts the essential character to the item. The essential character of the sports enclosure is imparted by the wood boards which comprise the greatest, most visible and most important part of the enclosure.

The applicable subheading for the unassembled sports enclosures will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

An optional item that may be imported with the sports enclosure is spectator bleachers. The bleachers will be imported in unassembled modular units. The seat planks and foot boards are made of aluminum.

Bleachers are not part of the enclosure. They are set up separately, usually behind the enclosure. They are classifiable separately.

The applicable subheading for the unassembled aluminum bleachers will be 7610.90.0080, HTSUSA, which provides for aluminum structures and parts of structures; other. The general rate of duty will be 5.7 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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