CLA-2-88:S:N:N1:106 807560
Ms. Joanne Muro
Global International Inc.
155-06 So. Conduit Avenue
Jamaica, NY 11434
RE: The tariff classification of a paraglider from France
Dear Ms. Muro:
In your letter dated February 27, 1995, on behalf of your
client GMI Group, you requested a tariff classification ruling.
You included descriptive brochures with your request.
The paragliders in question usually consist of a paraglider
wing, wing lines and risers, and a pilot's harness. There are
times when the pilot's harness will not be imported with the
other parts of the paraglider. Paragliders have non-porous
canopies and other features similar to those of a parachute
(shape, cord shroud lines, pilot's harness). However, this
similarity does not extend to their aerodynamic behavior. Under
certain conditions, paragliders, like gliders and hang gliders,
can follow ascending trajectories. Parachutes, which have highly
porous canopies, follow purely descending trajectories.
Under Article 7 of the Harmonized System Convention, the
Harmonized System Committee (HSC) is established to prepare
Explanatory Notes, Classification opinions and other advice as
guidance for the interpretation of the Harmonized System. This
guidance can take the form of classification decisions.
At its Tenth Session in October 1992 (see Doc. 37.533), the
HSC determined that paragliders were classifiable under heading
8804, HTSUS. The Committee also voted to amend the heading text
to read as follows (changes are underlined):
Parachutes (including dirigible parachutes and paragliders)
and rotochutes; parts and accessories thereto. The HSC further voted to amend the text of Harmonized
Commodity Description and Coding System Explanatory Note (EN)
88.04. These notes constitute the Customs Co-operation Council's
official interpretation of the Harmonized System. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings. The
following language was added to the text of EN 88.04:
This heading also covers paragliders which are designed
for launching oneself from the side of a mountain, the top
of a cliff, etc. and which consist of a folding shroud
(wing), cord shroud lines for steering in air currents and a
harness for the pilot.
However, their similarity to parachutes does not extend
to aerodynamic behaviour : under certain conditions and if
air currents so permit, paragliders may follow ascending
trajectories.
In the light of the foregoing, the applicable subheading for
the paraglider, with or without pilot's harness, will be
8804.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parachutes (including dirigible) and
rotochutes; parts and accessories thereto. The rate of duty will
be 5.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport