CLA-2-95:RR:NC:2:224 I82501
Ryan LaPrade
Burton Snowboards
80 Industrial Parkway
Burlington VT 05401-5434
RE: The tariff classification of a snowboard leash from Taiwan.
Dear Mr. LaPrade:
In your letter dated April 30, 2002, you requested a tariff classification ruling for a snowboard leash.
The leash is described as a safety device insuring that the snowboard stays connected to the rider when the rider falls out of the board’s bindings. One end of the leash is attached to the bindings while the clasped end is connected to the rider’s boots. The device is composed of a steel coil coated with rubber, a zinc clasp, and a nylon rope.
We look upon this merchandise as snow-ski (snowboard) equipment. The applicable subheading for the snowboard leash will be 9506.19.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games… snow-skis and other snow-ski equipment; parts and accessories thereof: other: other, other. The rate of duty will be 2.8 percent ad valorem.
In your letter, you claim that the leash is classifiable in subheading 9506.11.6000, HTS, presumably because you believe the leash to be an accessory component to the snowboard. The U.S. Customs Service interprets the term “accessory” according to its common meaning and has stated, in ruling HQ 958924 dated June 20, 1996, that accessories:
are of secondary importance, not essential of themselves. They, however,
must contribute to the effectiveness of the principal article (e.g., facilitate
the use or handling of the principal article, widen the range of its uses,
improve its operation.). We have also noted that Webster’s Dictionary
defines an accessory as an object or device that is not essential in itself
but adds to the beauty, convenience, or effectiveness of something else.
The snowboard leash is not an accessory to a snowboard. Although the leash is designed in its operation to be used at the same time as snowboards, the leash does not relate directly to snowboards because the leash has no effect on how well the snowboard will operate.
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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division