CLA-2-95:S:N:N8:224 882156
Mr. Chris Courage
Stnger International
468 Glenbrook Drive
New Westminster, British Columbia
Canada V3L 5J5
RE: The tariff classification of a "Stik-Skin" snowboard cover
from Canada.
Dear Mr. Courage:
This classification decision under the Harmonized Tariff Schedule of
the United States (HTS) is being issued in accordance with the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
DATE OF INQUIRY : January 13, 1993
DESCRIPTION OF
MERCHANDISE : The submitted sample is a snowboard cover
constructed of hypalon, nylon, neoprene and
spandex. Straps of nylon webbing with plastic
buckle closures are sewn on the unit. The item
is intended to cover the sliding surface of a
snowboard; it is held in place by positioning
the ends which form a pocket over the snowboard
and securing the two straps across the snowboard.
Because the cover does not contain a significant
portion of the snowboard, covering only the
sliding surface, it is not considered to be of
the same class or kind of merchandise as sport
bags or other containers of heading 4202,
Harmonized Tariff Schedule of the United States.
Snowboards are considered skis for tariff
classification purposes; the snowboard cover is
considered a ski accessory.
HTS PROVISION : Parts and accessories of snow-skis.
HTS SUBHEADING : 9506.11.6000
RATE OF DUTY : 3.5 percent ad valorem
DUTY CONCESSION : Goods classifiable under subheading
9506.11.6000, HTS, which originated in the
territory of Canada, will be entitled to a free
rate of duty under the United States-Canada Free
Trade Agreements (FTA) upon compliance with all
applicable regulations.
OTHER : The sample will be returned as requested.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport