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NY K84592




April 2, 2004
CLA-2-95:RR:NC:2:224 K84592

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.2000

Mr. Jose Audero Jr.
Audero Sports Supply, Inc.
4935 McConnell Ave, Suite 11
Los Angeles, CA 90066

RE: The tariff classification of soccer equipment from Taiwan

Dear Mr. Audero:

In your letter dated March 23, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a Soccer Referee Warning Card Set, item # 055. The product consists of the following: the white card known as the Game Report Card, the neon yellow card called the Warning Card, the neon red card known as the Ejection Card, and the black marker used by the referee to write notations on the cards. The transparent storage case is dutiable with its contents in Chapter 95 of the HTS, as soccer equipment. The scoring apparatus is necessary for the playing of the sport of soccer.

The applicable subheading for the Soccer Referee Card System, item # 005, will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for football, soccer and polo articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be free.

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.

Sincerely,

Robert B. Swierupski
Director,

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