CLA-2-95:RR:NC:2:224 D83850
Karl Kilcrease
162 Lisa Drive
Verona, PA 15147
RE: The tariff classification of snowshoes from Taiwan.
Dear Mr. Kilcrease:
In your letter dated October 30, 1998, you requested a
tariff classification ruling.
You are requesting the tariff classification on snowshoes.
You have enclosed a brochure of the snowshoes which states the
composition of the item which you intend to import. The
snowshoes are constructed of many materials which include metal,
nylon and rubber, just to name a few. Snowshoes are provided for
in the tariff, therefore the classification is indisputable.
The applicable subheading for the snowshoes will be
9506.99.5000, Harmonized Tariff Schedule of the United States
(HTS), 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.
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