CLA-2-95:OT:RR:NC:N4:424
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of a “Shred Snow Skate” and “Amerisport” snow tube from China.
Dear Ms. Meagher:
In your letter dated October 21, 2020, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Inc. Samples and descriptive literature of each item were submitted with your inquiry.
The first product under consideration is identified as the “Shred Snow Skate,” item # AHSS-02, which is a narrow board used in snow sport recreation, particularly by providing a method of traveling or gliding over snow. This product is designed to give the rider a downhill skateboard-like experience. The “Shred Snow Skate” is comprised of a plastic board with an attached tether strap and an adjustable handle grip that gives one stability, ease of handling and the ability to perform tricks and jumps. The ridges beneath the board assist in tracking, carving and braking.
The second product under consideration is identified as item # 30-2512, the “Amerisport” round inflatable snow tube. The “Amerisport” snow tube is designed to be used by people 6 years of age and older when sliding down a snow-covered hill. The item resembles an inner tube except the bottom is also encased in a heavy gauge PVC outer covering. It incorporates two molded handles, and there is a seating area, which allows the individual user to sit comfortably inside the snow tube. The snow tube is designed for a single rider with a maximum capacity of 170 pounds. The product is composed of heavy gauge PVC, with anti-cold crack additives and contains a speed safety valve for fast inflation and deflation.
The applicable subheading for the “Shred Snow Skate” will be 9506.11.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Other skis...Snowboards.” The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the “Amerisport” snow tube will be 9506.99.4500, HTSUS, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.11.4010 and 9506.99.4500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.11.4010 and 9506.99.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division