In ruling NY N311797 (June 9, 2020) CBP discussed the classification of a zip line kit from China. The products under consideration are five models of zip line kits which are designed to enable children ages 8 years and older to ride a few feet off the ground as they are propelled by gravity to travel from the top to the bottom of the inclined cable while holding on to the freely moving pulley. Each zip line kit consists of a seat with a rope, a heavy duty trolley with sealed ball bearing pulleys, a 5.25 steel spring braking system, and all the necessary hardware for outdoor installation. The variations between the kits are the length of the steel cables and the maximum weight capacity allowed.
Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g. swings, slides, see-saws and giant strides).
CBP believes that the subject play equipment (namely zip line kits) are of a kind principally used in playgrounds. It has been CBP’s position that the construction of similar items of play equipment to the ones described above are distinguishable from toys of heading 9503, HTSUS.
CBP determined the applicable subheading for the five models of zip line is 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be 4% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, must be reported.