Rev. Rul. 64-262

Section 4161 of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of certain enumerated articles of sporting goods (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof). Tennis nets are among the articles enumerated.

Held , the tax imposed by section 4161 of the Code applies to all tennis nets, irrespective of the material from which constructed. Therefore, the tax applies to tennis nets constructed of chain link fencing material, when sold by the manufacturer thereof. `Snap-on' canvas bindings for use along the top of such tennis nets are `parts or accessories' of such articles for purposes of the parenthetical phrase in the tax-imposing section. Accordingly, the taxable tennis nets include such bindings sold on or in connection therewith, or with the sale thereof.