CLA-2-95:RR:NC:2:224 E89325
Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain NY 12919
RE: The tariff classification of skiboards from Canada. Article 509.
Dear Mr. Ralston:
In your letter of November 03, 1999, you requested a tariff classification ruling on behalf of Trak Inc.
The merchandise consists of model “Jedi” double end skis that are said to be used in downhill and freeriding skiing. The skis, referred to as skiboards, are meant to be worn as a pair, measure 90 centimeters in length, and are designed with non-releasable bindings.
The applicable subheading for the “Jedi” skiboards will be 9506.11.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…: Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Other skis, other.” The general rate of duty is 2.6 percent ad valorem.
The skiboards, if wholly produced in Canada, are entitled to a free rate of duty under the North American Free Trade Agreement upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at (212) 637-7015.
Sincerely,
Robert B. Swierupski Director, National Commodity Specialist Division