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NY K84969





April 23, 2004
CLA-2-95:RR:NC:2:224 K84969

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 April 1, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a Soccer Clipboard, item # 405. The product consists of the following: a clipboard with a plastic coating that has a “Dry Wipe” surface and a marker designed specifically for the board. The board is printed in black with a diagram of a soccer field. The proper classification for this product will be in Chapter 95 of the HTS, as soccer equipment. The soccer clipboard is used by a coach during actual soccer games, or in practice, to diagram for the players the different plays and/or strategies that the team employs in playing of the sport of soccer. You have not requested the return of your sample.

The applicable subheading for the Soccer Clipboard, item # 405, 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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