CLA-2-95:OT:RR:NC:N4:424
Daniel O’Doherty
Cacao Services, Inc.
626 9th Ave
Honolulu, HI 96816
RE: The tariff classification of surfboard blanks from Brazil.
Dear Mr. O’Doherty:
In your letter submitted March 5, 2025, you requested a tariff classification ruling on behalf of your client, Iwabird LLC.
A photograph and a description of unfinished surfboards were received with your inquiry.
The products under consideration are identified as surfboard blanks. The blanks are composed of polyurethane foam in the shape of a surfboard, with a thin strip of wood that runs from the nose to the tail down the center of the board referred to as a stringer. As imported, the surfboard blanks are not finished products and require further processing in the United States. The finishing process consists of shaping and coating the blanks with fiberglass and polyester resin to produce a final product that is ready for use.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. GRI 2(a) states as follows:
“Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
You suggest classification of the surfboard blanks under subheading 3921.11.0000, HTSUS. We disagree. It is the opinion of this office that based on the shape and construction of the products, the subject surfboard blanks have the essential character of surfboards and will be classified in accordance with GRI 2(a) as unfinished articles.
The applicable subheading for the surfboard blanks will be 9506.29.0030, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Surfboards." The rate of duty will be free.
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 at https://hts.usitc.gov/.
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 (C.F.R.), 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 C.F.R. 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division