CLA-2-95:RR:NC:2:224 L83331
Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville CA 94608
RE: The tariff classification of a ride-on snow sled from China.
Dear Mr. Anderson:
In your letter dated March 8, 2005, you requested a tariff classification ruling.
The merchandise is described as the Snow Hog, product #38044, a ride on snow sled manufactured from blow molded high-density polyethylene. The Snow Hog is a recreational device for coasting down snow-covered hills.
The applicable subheading for these snow sleds will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories. “ The rate of duty will be 2.8 percent ad valorem.
In your letter, you believe subheading 9503.90.0080, the provision in the tariff for “other toys” is applicable for this merchandise. The Snow Hog, rather than being a toy simply for the amusement of children or adults, is considered to more accurately meet the tariff criteria of a sport recreational device in heading 9506 of the HTS. Further, as a type of sled it is identified by name in the subheading language.
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