CLA-2-84:OT:RR:NC:1:104
Mr. Anthony J Prevosti
Charles Happel, Inc.
Customs House Broker
777 Sunrise Highway, Suite 204
Lynbrook, NY 11563
RE: The tariff classification of a ski and snowboard conditioning machine from Austria.
Dear Mr. Prevosti:
In your letter dated March 23, 2011, on behalf of Wintersteiger Inc., you requested a tariff classification ruling.
The imported item is described as a Sigma SBI Ski & Snowboard Conditioning Machine. You have stated that is capable of working on the base of skis and snowboards that are composed of polycarbonate with an edge that is usually comprised of aluminum. The machine is designed to work principally on the polycarbonate base and does not affect the aluminum edging. Information gleaned from the website you provided (www.wintersteiger.com) indicated that this machine grinds thin shallow grooves (“rills”) into the smooth surface of the skis/snowboards. These grooves act as channels for melting water (formed by friction between the skis/snowboards when in use) to escape through.
The applicable subheading for the Sigma SBI Ski & Snowboard Conditioning Machine will be 8465.93.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Grinding, sanding or polishing machines: Other. The rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
In your original submission to this office on December 8, 2011, you suggested classifying this machine under subheading 8479.89, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances. The website you provided on the machine makes multiple references to “grinding” the base of the skis/snowboards. Machines that grind hard plastic (i.e. polycarbonate) are specifically provided for under subheading 8465.93.0090, HTSUS. Thus your proposed classification would not be applicable.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division