CLA-2-95:RR:NC:2:224 J88299
Mr. Eric Moore
Backcountry Access, Inc.
2820 Wilderness Pl. Unit H
Boulder, CO 80301
RE: The tariff classification of a ski binding from Switzerland
Dear Mr. Moore:
In your letter dated September 5, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is described as a NAXO Mountain Binding. The primary use of the binding is to enable an individual to climb uphill on snow while on skis. The binding is mounted to a snow ski and is compatible with alpine ski boots, Randone boots or plastic shelled mountaineering boots. The binding may be used with either cross-country skis or downhill (alpine) skis. This binding allows the traditional alpine skier to climb up hills with the ease of the cross-country skier. The actual bindings are sold as a pair and are not mounted. A detailed brochure was submitted, in lieu of samples.
The applicable subheading for the NAXO mountain Binding will be 9506.12.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for snow-skis and other snow-ski equipment; parts and accessories thereof: ski bindings and parts and accessories thereof: other. 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