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NY L86306




July 26, 2005

CLA-2-95:RR:NC:SP:224 L86306

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

Mr. Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville, CA 94608

RE: The tariff classification of Super Slides from China

Dear Mr. Anderson:

In your letter dated July 12, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and photographs of the slides with your request. The subject merchandise is described as Super Slides: the Triple Waves style, the Tunnel Version style, and the Double Slide style. Heading 9506 includes, among other things, equipment of a kind used in children’s playgrounds. This may include school playground equipment and commercial playground equipment for schools, daycare centers, churches, and equipment for public playgrounds, such as municipal parks. The playground equipment of 9506 may also include residential, backyard systems, as long as the equipment is configured to invite physical recreational activity.

The applicable subheading for the Super Slides, styles: Triple Waves, Tunnel Version, and Double Slide, 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 sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapterOther: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereofOther: OtherOther. The rate of duty will be 4 percent 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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