CLA-2 CO:R:C:G 080501 JLJ
Ms. Patricia D. Ihnenfeld
ERO Industries Inc.
5940 W. Touhy Avenue
Chicago, Illinois 60648
RE: Tariff classification of ski tow ropes
Dear Ms. Ihnenfeld:
You asked our New York office for a tariff classification
covering water ski tow ropes from Taiwan. Your request was
forwarded to this office for reply (New York reference number
822489). You submitted two samples along with your request.
FACTS:
You believe that both types of samples are classified under
the provision for skis and ski equipment, all the foregoing and
parts thereof, other, other, in item 735.06, Tariff Schedules of
the United States (TSUS).
The first ski tow rope sample is an orange colored rope
sample consisting of two parts. The first part is a blue handle
consisting of a wood or aluminum cylinder covered with rubber or
plastic. The handle is attached to about five feet of rope with
a loop on the end. The second part consists of about 72 feet of
braided cordage (i.e., rope) with loops at either end. The rope
in both parts is eight strand, braided polypropylene
monofilaments without a core.
The second sample is a multicolored ski tow rope with a
handle portion which is similar to the first. Instead of 72 feet
of continuous rope, the second sample is composed of various
lengths of rope, each with a loop at both ends. The lengths
range from 18 inches to 29 feet in length; they total 71 feet.
ISSUE:
Are the two tow ropes classified under the provision for
skis and ski equipment in item 735.06, TSUS?
-2-
LAW AND ANALYSIS:
The typical length for a water ski rope is approximately 75
feet. This is verified by both Encyclopedia Americana (1980
edition) and Encyclopedia Brittanica, Micropaedia (1975 edition).
Both samples with the handle and rope sections attached are
approximately that length. Both are items indispensable for the
sport of water skiing.
You state that the multicolored sample is to be used in
water ski slalom competition. You indicate that the rope is
constructed in such a way that sections can be removed for each
successive round of competition.
The orange sample is specifically designed for use in water
skiing in that it is the correct length and the rope is made with
loops to attach it to the handle and to the boat.
We note that ropes cut to a specific length for use in a
sport have previously been classified as sports equipment. In
Customs Headquarters Ruling Letter (HRL) 054988 PR of June 21,
1978, this office classified braided nylon rope in 120, 150 and
165 foot lengths specifically designed and sold for use in
mountain climbing as sporting equipment in item 735.20, TSUS,
rather than as other articles of textile material, not specially
provided for, in item 389.62, TSUS.
The instant merchandise is similar in that both samples are
ski tow ropes which function to pull water skiers behind boats.
We presume that the samples are imported and used as units.
Both samples appear to be dedicated to the sport of water
skiing. The parts are packaged together, sold together, and are
necessary for water skiing. The joining of the parts creates a
new article of commerce -- water ski tow ropes.
HOLDING:
The instant samples are water ski tow ropes which are
classified under the provision for other ski equipment in item
735.06, TSUS, dutiable at the rate of 5.5 percent ad valorem.
Products of Taiwan classified in item 735.06, TSUS, are eligible
for duty free entry under the Generalized System of Preferences
(GSP) if all requirements are met.
-3-
Under the proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which is scheduled to replace the
TSUS, the applicable provision is water skis, surf boards,
sailboards and other water-sport equipment; parts and accessories
thereof, other, in item 9506.29.00.40, HTSUSA, dutiable at the
rate of 4.64 percent. Products of Taiwan classified in this
provision are not eligible for duty free entry under the HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc:Area Dir., N.Y. Seaport
(NIS-351)
1cc:John Durant
JLJohnson:tj:typed 06/22/88