CLA-2 OT:RR:CTF:EMAIN H262581 SKK
Ms. Tracy Ferland
Excel Sports
133 Elm Street
Winooski, VT 05404
RE: Revocation of NY N016801 and NY N010380; tariff classification of walking poles or walking sticks
Dear Ms. Ferland:
This ruling is in reference to New York Ruling Letter (NY) N016801, issued to Excel Sports on September 24, 2007, in which U.S. Customs and Border Protection (CBP) classified walking poles under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), specifically subheading 9506.99.60, HTSUS, which provides for “[A]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other.” Since the issuance of that ruling, we have determined that NY N016801 is in error.
CBP has also reviewed NY N010380, dated May 8, 2007, which involves the classification of substantially similar Nordic walking poles in subheading 9506.99.60, HTSUS. As with NY N016801, we have determined that the tariff classification of the subject merchandise at issue in this ruling is incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice proposing to revoke NY N016801 and NY N010380 was published on September 2, 2020, in Volume 54, Number 34 of the Customs Bulletin. No comments were received in response to the proposed action.
FACTS:
The articles at issue in NY N016801 are described as “walking poles.” They are constructed of carbon fiber and fiberglass shafts and feature handgrips with straps. The end of the poles are fitted with steel or rubber tips and have baskets to prevent the poles from sinking into soft ground or snow.
The articles at issue in NY N010380 are identified as “Nordic walking poles or sticks.” They are constructed of carbon or metal alloy materials and are described as a general fitness tool for use in hiking, speed walking or roller skating.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following HTS headings are under consideration:
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like:
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
Note 1(c) to Chapter 66 provides, in pertinent part, that this Chapter does not cover
“goods of chapter 95 (for example, toy umbrellas, toy sun umbrellas).”
Note 1(h) to Chapter 95 provides, in pertinent part, that this Chapter does not cover
“walking-sticks” and directs classification their classification to heading 66.02.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs)
constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 6602 state, in pertinent part:
With the exception of the goods mentioned in the exclusions below, this heading covers walking-sticks, canes, whips (including whip-leads), riding-crops and similar articles irrespective of the materials of which they are made.
Walking-sticks, seat-sticks and similar articles.
In addition to ordinary walking-sticks, this group also includes seat-sticks (with handles designed to open out to form a seat), walking-sticks specially designed for disabled persons and senior citizens, boy scouts’ poles, shepherds’ crooks.
The group also includes unfinished walking-sticks of cane or wood which have been turned, bent or otherwise worked; but it excludes cane or wood suitable for the manufacture of walking-sticks which has been simply roughly trimmed or rounded (heading 14.01 or Chapter 44). The heading also excludes blanks identifiable as unfinished handles (heading 66.03).
The handle and shaft (stick) portions of walking-sticks, etc., may be made of various materials and may incorporate precious metal or metal clad with precious metal, precious or semi-precious stones (natural, synthetic or reconstructed). They may also be wholly or partly covered with leather or other materials.
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This heading excludes:
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(d) Articles of Chapter 95 (e.g., golf clubs, hockey sticks, ski sticks, alpine ice-axes).
As Chapter 95 Note 1(h) excludes “walking-sticks” of heading 6602, HTSUS, the initial determination is whether the subject walking poles are prima facie classifiable under heading 6602, HTSUS.
Heading 6602, HTSUS, is an eo nomine provision. As such, the heading provides for all forms of its named exemplars, i.e., “walking-sticks.” Although the term “walking-sticks” is not defined in the HTSUS or in the ENs, the term may be construed for tariff classification purposes according to its common commercial meaning. See Millennium Lumber Distrib. Ltd., v. United States, 558 F.3d 1326, 1329 (Fed. Cir. 2009). To ascertain the common commercial meaning of a tariff term, CBP “may rely on its own understanding of the term as well as lexicographic and scientific authorities.” See Lon-Ron Mft. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003).
The term “walking stick” is defined by the Merriam-Webster online dictionary as “1 : a straight rod or stick (as of wood or aluminum) that is used to provide stability in walking or hiking.” See https://www.merriam-webster.com/dictionary/walking%20stick. Additionally, various websites use the term “walking stick” interchangeably with the terms “walking pole,” “walking staff,” “hiking stick,” and “trekking pole.” Although these articles may differ in design features (i.e., type of grip, telescoping shaft, rubber or steel pole point, sold singly or in pairs), their shared characteristic is that they provide stability when walking or hiking. See https://www.verywellfit.com/before-you-buy-fitness-walking-or-trekking-poles-3432912 (site last visited May 2020), noting:
Walking With One Pole or Hiking Staff A single walking stick, pole, or staff can give you stability, especially on loose terrain or when crossing streams. It also can relieve stress on the joints. A staff can also give you a measure of security as attackers may be more likely to go annoy somebody who doesn't have a stick. You can find a variety of designs for single walking sticks, including those made of natural wood, as well as lightweight aluminum sticks that telescope or fold for ease of packing when you aren't using them.
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Hiking Poles and Trekking Poles Two sticks are better than one on the trail. Using a pair of hiking poles or trekking poles gives you balance and takes more stress off the lower body joints.
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Fitness Walking and Nordic Walking Poles A pair of fitness walking poles allow you to burn more calories while feeling no greater exertion when walking on streets, sidewalks, and paths. These poles come with instruction manuals and often with videos for the proper technique. Nordic walking grips are designed for that technique, with a half-glove to allow the proper release of the pole on the backswing. They come with a removable rubber tip for switching between hard and soft surfaces.
See also https://en.wikipedia.org/wiki/Walking_stick (site last visited May 2020), noting:
Hikers use walking sticks, also known as trekking poles, pilgrim's staffs, hiking poles, or hiking sticks, for a wide variety of purposes: to clear spider webs or to part thick bushes or grass obscuring their trail; as a support when going uphill or as a brake when going downhill; as a balance point when crossing streams, swamps, or other rough terrain; to feel for obstacles in the path; to test mud and puddles for depth; to enhance the cadence of striding, and as a defence against wild animals.
Based on the foregoing, the common commercial meaning of the term “walking sticks” includes “walking poles.” Accordingly, we find that the walking poles at issue in NY N016801 and NY N010380 fall within the common commercial meaning of “walking sticks” and are therefore eo nomine provided for in 6602, HTSUS. This conclusion is consistent with NY N189015 (pair of fitness walking poles), dated November 7, 2011, NY N222656 (metal alloy trekking/hiking poles), dated July 18, 2012, and NY N197699 (wooden hiking stick), dated January 6, 2012, in which CBP classified the subject articles under subheading 6602.00.00, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the walking poles at issue in NYs N016801 and N010380 are classified under heading 6602, HTS, specifically under subheading 6602.00.00, HTSUS, which provides for “[W]alking-sticks, seat-sticks, whips, riding crops and the like.” The applicable rate of duty is 4% 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 the internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N016801, dated September 24, 2007, and NY N010380, dated May 8,
2007, are hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division