CLA-2-95:S:N:N8:224 883968

Mr. Michael Dunn
Sportslide Fitness Products
580 Chenier Way
Orleans, Ontario
Canada K4A 1R3

RE: The tariff classification of a "Sportslide" pro skating simulator from Canada

Dear Mr. Dunn:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : Undated, received by U. S. Customs on March 15, 1993

DESCRIPTION OF MERCHANDISE : The device consists of a plastic strip with two aluminum wedge end stops bolted to the plastic. The item comes in two models; one model measures 8 x 2 feet, the other model measures 6 x 2 feet. The device permits the user to slide in a lateral motion on the plastic surface simulating the skating motion. The movement and technique that are being developed and improved are principally movement and technique used in the sport of hockey. The device is considered training equipment for the sport of ice hockey.

HTS PROVISION : Other ice hockey and field hockey articles and equipment. HTS SUBHEADING : 9506.99.2580

RATE OF DUTY : Free

Sincerely,

Jean F. Maguire
Area Director
New York Seaport