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NY L85362




June 27, 2005

CLA-2-95:RR:NC:2:224 L85362

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080; 9504.90.6000; 9506.99.1500; 8414.20.0000, 9026.20.8000; 9208.90.0080; 7326.90.8587

Ms. Pamela Pinter
Big Apple Customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, New York 11434

RE: The tariff classification of 5 sports related items from China

Dear Ms. Pinter:

In your letter dated May 26, 2005, you requested a tariff classification ruling, on behalf of Regent Sports Corporation, your client.

You are requesting the tariff classification on the following: a Stik-Um Catch Game, Safety Game Cones, a Coach Tune Up Kit, a Pitchers Training Target, and a Soft Toss Pitching Machine. The Stik-Um Catch Game consists of: 1 self-stick splash ball, and 2 self–sticking discs with adjustable hand straps. The Safety Game Cones are 4 orange safety cones sold together for slalom courses, football drills, soccer, and basketball. The Coach Tune Up Kit is comprised of the following: an air pump for sports balls, a pressure gauge, also for sports balls, 3 metal pins that may be used with both the pressure gauge and the air pump, a whistle and a lanyard. The Pitchers Training Target consists of 3 self-stick balls and an inflatable target with numbers for scoring purposes. The Soft Toss Pitching Machine is a battery operated pitching machine that includes a bat and 10 balls. The samples will be returned, as requested by your office.

The Coach Tune Up Kit is not considered a set for the purposes of the tariff. The parts of the kit will be separately classified. Within the kit, however, there is a composite good: the chrome whistle and nylon lanyard that is designed to hold the whistle. The essential character of the whistle and lanyard composite good is the whistle (chapter 92 of the HTS). The composite good is classified as if it consisted only of the part that imparts the essential character to the whole. The classification for the aforementioned composite good is based on the principle of the General Rule of Interpretation (GRI) 3 (b).

The applicable subheading for the Stik-Um Catch Game and the Safety Game Cones will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor games, not specified or included in this chapterparts and accessories thereof: otherother. The rate of duty will be 4% ad valorem.

The applicable subheading for the Pitchers Training Target will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor gamesparts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. The rate of duty will be free.

The applicable subheading for the Soft Toss Pitching Machine will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTS), 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: baseball articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the air pump of the Coach Tune Up Kit will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-or foot- operated air pumps. The rate of duty will be 3.7% ad valorem.

The applicable subheading for the pressure gauge with pocket clip of the Coach Tune Up Kit will be 9026.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical instruments and appliances for measuring or checking pressure. The rate of duty will be free.

The applicable subheading for the 3 metal pins (that may be used with the air pump and the pressure gauge) of the Coach Tune Up Kit will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9% ad valorem.

The applicable subheading for the whistle and lanyard of the Coach Tune Up Kit will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments. The rate of duty will be 5.3% ad valorem.

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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