CLA-2 RR:CR:GC 959632 RTR
Mr. James B. Silliman
Fritz Companies, Inc.
2520 Aviation Way, Unit H
Colorado Springs, CO 80916
RE: Telemark skis; randonee skis; cross-country (Nordic) skis;
downhill (Alpine) skis; free-heal bindings; fixed-heal bindings;
hybrid skis for downhill and cross-country applications
Dear Mr. Silliman:
This is in response to your letter, dated August 5, 1996, on
behalf of Cima, Inc., DBA Tua Ski Company, regarding the tariff
classification of telemark and randonee skis under the Harmonized
Tariff Schedule of the United States (HTSUS). We regret the
delay in responding.
FACTS:
The merchandise consists of "telemark" or "randonee" skis
(collectively hereinafter "telemark"), which are suitable for
both downhill and cross-country skiing, and are imported without
bindings.
Whereas in the past it was necessary for the downhill skier
to change equipment before switching to a cross-country course
(and vice-versa), by using telemark skis in conjunction with
"free-heal" bindings, it is currently possible to traverse a ski
course, which includes both downhill and cross-country terrain,
without changing equipment. A skier versed in the telemark
turning technique can alternate freely between downhill and
cross-country trails.
In your letter you state that "contemporary construction of
telemark' skis differs little... from Alpine ski construction."
Furthermore, there are significant differences between cross
country skis and telemark skis. Telemark skis have an hour-glass
("Q-tip") shape, metal edge, and single camber construction,
which allows for torsional flexibility (ski becomes flat when
under pressure). While cross-country skis generally do not
possess these characteristics, downhill skis (particularly "giant
slalom" downhill skis) generally have all of them.
The provisions under consideration are as follows:
9506 Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
including table tennis) or outdoor games, not
specified or included elsewhere in this chapter;
swimming pools and wading pools; parts and
accessories thereof:
Snow skis and other snow ski equipment; parts
and accessories thereof:
9506.11 Skis and parts and accessories thereof,
except ski poles:
9506.11.20 Cross-country skis
9506.11.40 Other skis
ISSUE:
Whether telemark skis are classifiable as "cross-country
skis" in subheading 9506.11.20, HTSUS, or as "other skis" in
subheading 9506.11.40, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states in
part that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
You contend that for classification purposes telemark skis
should be treated as cross-country skis of subheading 9506.11.20,
HTSUS, because the intended use at the time of importation is
cross-country skiing. We disagree.
In HQ 085523, dated December 23, 1989, in which snowboards
were classified in subheading 9506.11.40, HTSUS, Customs reasoned
that subheading 9506.11, HTSUS, embraces elements of a use
provision and an eo nomine provision. In part, the provision
describes skis of a class or kind principally used to glide over
snow. However, the principal issue centered around the
determination of whether or not snowboard skis qualify as "skis"
as that term is used in the nomenclature. Likewise, in the case
of telemark skis, the determination to be made is not whether
they are used in the same manner as cross-country skis, but
whether they are, in fact, cross country skis, as that term is
used in the nomenclature, and thus, whether they should be
included in the eo nomine provision for cross country skis.
In general, the characteristics of downhill skis are: an
hour-glass ("Q-tip") shape, metal edge, and single camber
construction, which allows for torsional flexibility (ski becomes
flat when under pressure). In general, the characteristics of
cross-country skis are: a uniform silhouette (width is nearly
consistent at tip, waist and tail), no metal edge (because there
is no need to cut snow in cross-country skiing), and double
camber construction for high torsional stiffness (allows ski to
maintain concavity even when under pressure). The following
chart further illustrates the characteristics of telemark,
downhill and cross-country skis.
Ski Type
Metal Edge
Hour-glass
Shape
Torsional
Flexibility
Telemark
yes
yes
flexible
Downhill
yes
yes
flexible
Cross-country
no
no
stiff
It is well settled that merchandise must be classified with
reference to its condition as imported. Thus, it is of no
relevance that free-heal bindings are eventually affixed to
telemark skis. The critical consideration is that they are
imported without the bindings of any kind, and therefore, do not
bear a similarity to the cross-country skis of subheading
9506.11.20, HTSUS. Rather, they strongly resemble downhill skis,
which are classified in subheading 9506.11.40, HTSUS, 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 chapter; swimming
pools and wading pools; parts and accessories thereof: water
skis, surf boards, sail boards and other water-sport equipment;
parts and accessories thereof: skis and parts and accessories
thereof, except ski poles: cross-country skis; other skis.
You also argue for the application of GRIs 3 and 4.
However, we believe that the classification of telemark skis can
be accomplished at the GRI 1 level, because of the nature of the
merchandise, and the language of subheading 9506.11, HTSUS.
For these reasons, telemark skis are closer in construction
to downhill skis than to cross-country skis, and are classifiable
in subheading 9506.11.40, HTSUS, Articles and equipment for
general physical exercise, gymnastics, athletics, other sports
including table tennis) or outdoor games, not specified or
included elsewhere in this chapter; swimming pools and wading
pools; parts and accessories thereof: Water skis, surf boards,
sail boards and other water-sport equipment; parts and
accessories thereof: Skis and parts and accessories thereof,
except ski poles: Cross-country skis; Other skis.
HOLDING:
Pursuant to GRI 1, telemark snow skis are properly
classified under subheading 9506.11.40, HTSUS, as Articles and
equipment for general physical exercise, gymnastics, athletics,
other sports including table tennis) or outdoor games, not
specified or included elsewhere in this chapter; swimming pools
and wading pools; parts and accessories thereof: Water skis, surf
boards, sail boards and other water-sport equipment; parts and
accessories thereof: Skis and parts and accessories thereof,
except ski poles: Cross-country skis; Other skis. The rate of
duty is 3.1% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division