CLA-2-95:OT:RR:NC:N4:424
Mr. Luc Paris
Anteliers T.A.Q. Inc.
5255 Rideau St.
Quebec, 62E 5H5
Canada
RE: The tariff classification of a snowshoe kit from Canada
Dear Mr. Paris:
In your letter submitted on April 24, 2024, you requested a tariff classification ruling.
Photographs and a description of the Faber snowshoe kit were submitted with your request.
The product at issue, the Faber snowshoe kit, item number FA-NR929K, consists of a pair of aluminum snowshoes, 2 aluminum poles that contain carbon steel tips and winter plastic baskets, and a felt polyester bag with PVC lining that is designed to carry the snowshoes and poles. The snowshoe bag, available in sizes 9 x 30" and 10 x 36", can hold a pair of 9 x 29" or 10 x 34" snowshoes, plus a pair of poles. This bag offers good ventilation to allow the snowshoes to dry quickly, facilitates snowshoe transport and covers the spikes to prevent damage during storage or transport. The poles are three-piece units and are adjustable from 25 to 53".
GRI 3(b) states that mixtures, composite goods, and goods put in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the snowshoes.
The applicable subheading for the Faber snowshoe kit will be 9506.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise...Snowshoes and parts and accessories thereof." The rate of duty will be 3.1 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division