CLA-2-95:RR:NC:2:224 C88969
Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: The tariff classification of "Sno-tubes" and "Sno-boggans" from China.
Dear Mr. Marshak:
In your letter dated June 10, 1998, you requested a tariff classification
ruling, on behalf of Intex Recreation Corp., your client.
You are requesting the tariff classification on four items: two of the
items are "Sno-tubes", and two are "Sno-boggans". The "Sno-tubes" are
designated as item numbers 68202 and 68210. Both styles of "Sno-tubes" are
constructed of heavy gauge vinyl, and feature grab handles and center panels.
The "Sno-boggans" are designated as item numbers 68198 and 68292. Both styles
of "Sno-
boggans" are constructed of a heavy gauge vinyl, and also feature grab handles.
In addition, the "Sno-boggans" have tow ropes attached to them. All of the
items are marketed as winter sports equipment, and will be principally used for
this purpose.
The applicable subheading for the "Sno-tubes" and "Sno-
boggans" will be 9506.99.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Articles and equipment for general physical
exercise...Other: Other: Sleds, bobsleds, toboggans and the like and parts and
accessories thereof: Other, including parts and accessories." The rate of duty
will be 3.3 percent ad valorem.
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 Tom McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division