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 “Justa Tube” and “Airhead Sno-Rip” snow skate from China
Dear Ms. Meagher:
In your letter dated October 20, 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 item under consideration is referred to as “Justa Tube”, item # 52-1132, and item # 52-1140. The product is described as a rubber ring made of durable hypoallergenic isobutylene isoprene synthetic rubber, which is resistant to heat, abrasion, ozone and sunlight. Item # 52-1132 refers to the 32 inch diameter ring and item # 52-1140 refers to the 40 inch diameter ring. The product literature indicates that the tube has a dual function of a swim float in summer and a snow tube in winter.
The second product under consideration is identified as item # AHSS-04, the “Airhead Sno-Rip,” snow skate 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 “Airhead Sno-Rip” is comprised of a 7 ply hardwood top deck with a molded polymer subdeck. The snow skate features a nose mounted surf-style self- coiling leash and an EVA deck for enhanced grip, which gives one stability, ease of handling and the ability to perform tricks and jumps.
The applicable subheading for the “Justa Tube” synthetic rubber ring will be 4016.95.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other inflatable articles . The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the “Airhead Sno-Rip” snow skate will be 9506.11.4010, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4016.95.0000 and 9506.11.4010, 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 4016.95.0000 and 9506.11.4010, 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