CLA-2-95:RR:NC:2:224 J87556
Mr. Kevin Anderson
Wham-O Inc
5903 Christie Ave
Emeryville, CA 94608
RE: The tariff classification of foam snow sleds from China and Mexico
Dear Mr. Anderson:
In your letter dated July 15, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is described as foam snow sleds for children. The item is a rectangular piece of foam with a slick bottom that is used in the same manner as a snow sled when riding down snow covered hills. You have submitted two samples for our examination: item # 39001, a 46 inch sled called Tomahawk and item # 242249, a 45 inch sled named Downhill Racer II. You have also sent us colored illustrations of item 39000 Thunder, 38018, a style that is named XRS PRO, 23000, called Snow Racer Jr. and 23001 named Snow Racer. All 4 styles will be classified in Chapter 95 of the HTS as other sleds.
In your letter, you state that the classification should be HTSUS 9503.90.0080, however although the product will be used by children for outdoor activity, or play, the most specific classification in the tariff will be in the subheading for snow sleds since the item is actually named here. You have not requested the return of your samples.
The applicable subheading for the foam snow sleds, item #’s 39000,39001, 38018, 242249, 23000 and 23001 will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for sleds, bobsleds, toboggans and the like and parts and accessories thereof: other, including parts and accessories. The rate of duty will be 2.8 % ad valorem.
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