CLA-2 CO:R:C:G 086659 KWM
Mr. P. Todd Fredette
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Children's Snowboards
Dear Mr. Fredette:
We have received your correspondence dated February 23,
1990, regarding the classification of "snowboards for children."
Your letter on behalf of Norca Industries, Ltd. and illustrative
literature describing the goods were forwarded to this office for
reply. The classification of these goods under the Harmonized
Tariff Schedule of the United States is provided below.
FACTS:
No samples of the merchandise to be imported were included
with your request. However, the illustrative literature
referenced above, and our experience with similar goods, provide
us with sufficient information to classify these goods.
The "snowboards" at issue here are described as "Sno-Hog
Snowboards" and "Norca Toys" in the literature. They range from
124 to 140 centimeters in length, and 28 to 33 centimeters in
width. The shape of each is similar to that of a traditional
alpine ski. Several of the models have blunted points on the
end, others are rounded. Two of the models have "cracked steel
edges." All of the models are constructed of "reinforced
polypropylene or Noryl material." It is our understanding that
all of the illustrated models are imported from Canada, with
bindings attached.
ISSUE:
How are the children's snowboards classified under the
Harmonized Tariff Schedules of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes. Then, if GRI 1 fails to classify the
goods, and if the headings and legal notes do not otherwise
require, the remaining GRIs may be applied, taken in order.
We have examined the applicability of subheading
9506.11.4000, HTSUSA, to snowboards in general. That subheading
provides for:
9506 Articles and equipment for 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:
Snow-skis and other snow-ski equipment;
parts and accessories thereof:
9506.11 Skis and parts and accessories thereof,
except ski poles:
9506.11.4000 Other skis........................
Snowboards if not provided for in the above subheading are
classified under the provision for other sports equipment,
subheading 9506.99.6080, HTSUSA.
Our inquiry here focuses on whether or not these goods are
considered skis for tariff purposes. We have determined that
they are not skis for the reasons set out below.
The HTSUSA provision for skis is sub-divided into two
categories: cross-country skis and "other" skis. The "other
skis" subheading is a basket provision which includes primarily,
if not solely, traditional alpine or downhill skis. "Skis" of
subheading 9506.11.4000, HTSUSA, are devices used for traveling
downhill by gliding over snow. In addition, for snowboards to
fall within the subheading they must also possess several other
features associated with skis. These include not only the shape
but also manufacturing similarities, performance characteristics,
safety features, ruggedness, suitability to serious amateur or
professional use, and marketing/sales aspects, to name a few. In
short, it is an overall evaluation of the product as a whole and
a balancing of many factors which lead us to classify goods in
subheading 9506.11.4000, HTSUSA.
We find in this case that the instant merchandise does not
exhibit sufficient similarity to "skis" as defined in subheading
9506.11.4000, HTSUSA. While the shape may be the same, the
literature does not establish that the performance, ruggedness
and suitability to serious amateur use is sufficient for
inclusion under the skis provision. The literature clearly
markets these goods as "toys", intended for casual, recreational
use rather than in commercial ski areas. Further, we do not find
ample support for a finding that these goods are within the
common meaning of the term "skis", nor are they sufficiently
accepted in the trade as such. We do not base this
classification on the fact that children use these products.
Children's alpine skis are generally nothing but reduced scale
versions of adult models. Such is not the case with the subject
snowboards. The features and construction of the children's
snowboards in this case differ markedly from those of adult
snowboards. These are more closely aligned with other products
used for snow recreation activities than with the skis of
subheading 9506.11.4000, HTSUSA.
HOLDING:
The subject snowboards for children are classified as other
sporting goods equipment of subheading 9506.99.6080, HTSUSA.
The ordinary rate of duty on these goods is 4.64 percent ad
valorem. However, you have indicated that these goods are
manufactured in Canada. Therefore, they may be entitled to a
reduced rate of duty, 3.7 percent ad valorem, if the qualifying
rules for country of origin are met under the provisions of the
Canada Free Trade Agreement.
Sincerely,
John A. Durant
Director
Commercial Rulings Division