OT:RR:CTF:CPMMA H313937 MAB
TARRIFF NO.: 9506.99.2580
Ms. Hilary Doran
Royal Customs Brokers DBA Speed Global Services
2299 Kenmore Avenue
Buffalo, NY 14207
RE: Revocation of NY N278463; Classification of synthetic ice panels from Sweden
Dear Ms. Doran:
This letter is in reference to New York Ruling Letter (“NY”) N278463, dated August 26, 2016, in which U.S. Customs and Border Protection (“CBP”) classified synthetic ice panels in subheading 3918.90.1000, HTSUSA (“Annotated”), which provides for “[f]loor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles … Of other plastics: Floor coverings …” After reviewing this ruling in its entirety, CBP believes that it was issued in error. For the reasons set forth below, CBP hereby revokes NY N278463.
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 (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on October 12, 2022, in Volume 56, Number 40, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N278463, CBP described the synthetic ice panels as follows:
The merchandise at issue, identified as Scan-Ice® synthetic ice panels, consists of interlocking tiles manufactured from high density polyethylene (HDPE) plastic. The Scan-Ice® panels are designed to be mounted together to form an artificial ice skating surface, and can be used in any climate. The HDPE panels have been specially formulated to mimic the friction coefficient and glide properties of actual ice skating rinks. Per the information provided, the Scan-Ice® tiles measure 2.5’ x 1.25,’ and have a thickness of 5 mm. The tiles can be placed on any firm surface (indoor or outdoor) and interlocked to form a seamless uniform skating surface
In a letter dated September 11, 2020, counsel for Pace Enterprises, LLC, dba Skate Anytime (“Pace”), the entity to which NY N278463 was originally issued, submitted a request for reconsideration of NY N278463 concerning the proper classification of the synthetic ice panels, on behalf of Pace. As part of its reconsideration request, counsel for Pace argued that NY N278463 failed to consider the instant product’s design and use as sports equipment to practice skills in the sport of ice hockey, thereby submitting evidence that the product is designed, marketed, and used as an ice hockey training aid.
ISSUE:
Whether the subject synthetic ice panels are classified in heading 9506, HTSUS, as articles and equipment for other sports, or in heading 3926, HTSUS, as floor coverings of plastics in the form of tiles.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” If 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 may then be applied in order.
The following provisions of the HTSUS are under consideration:
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:
3918.90 Of other plastics:
3918.90.1000 Floor coverings …
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:
Other:
9506.99 Other:
9506.99.25 Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof …
9506.99.2580 Other, including parts and accessories …
* * * *
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 the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 95.06 provides, in pertinent part, as follows:
This heading covers:
Articles and equipment for general physical exercise, gymnastics or athletics, e.g.:
Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs; dumb bells and bar bells; medicine balls; jump balls with one or more handles designed for physical exercises; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls; skipping ropes designed for sports activities and fitness classes.
Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g.:
Snow skis and other snow ski equipment, (e.g., ski fastenings (ski bindings), ski brakes, ski poles).
Water skis, surf boards, sailboards and other water sport equipment, such as diving stages (platforms), chutes, divers’ flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as “snorkels”) for swimmers or divers.
Golf clubs and other golf equipment, such as golf balls, golf tees.
Articles and equipment for table tennis (ping pong), such as tables (with or without legs), bats (paddles), balls and nets.
Tennis, badminton or similar rackets (e.g., squash rackets), whether or not strung.
Balls, other than golf balls and table tennis balls, such as tennis balls, footballs, rugby balls and similar balls (including bladders and covers for such balls); water polo, basketball and similar valve type balls; cricket balls.
Ice skates and roller skates, including skating boots with skates attached.
Sticks and bats for hockey, cricket, lacrosse, etc.; chistera (jai alai scoops); pucks for ice hockey; curling stones.
Nets for various games (tennis, badminton, volleyball, football, basketball, etc.).
Fencing equipment: fencing foils, sabres and rapiers and their parts (e.g., blades, guards, hilts and buttons or stops), etc.
Archery equipment, such as bows, arrows and targets.
Equipment of a kind used in children’s playgrounds (e.g., swings, slides, see saws and giant strides).
Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads.
Other articles and equipment, such as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar non motorised vehicles for sliding on snow or ice.
As a preliminary matter, note 2(y) to chapter 39 states: “This chapter does not cover…Articles of chapter 95 (for example, toys, games, sports equipment) . . .” As such, the subject merchandise cannot be classified in heading 3918, HTSUS, if it is prima facie classifiable in heading 9506, HTSUS. Accordingly, we first consider classification in heading 9506, HTSUS, which provides, inter alia, for “articles and equipment for…other sports.”
The term “sports equipment” is not defined in the HTSUS. Undefined tariff terms are construed in accordance with their common meanings, which may be ascertained by reference to “standard lexicographic and scientific authorities,” as well as the pertinent ENs. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014). Relying on dictionary definitions of “sports equipment,” the Court of Appeals for the Federal Circuit (CAFC) has held that the term denotes items that are “necessary, useful, or appropriate” for a sport. See LeMans Corp. v. United States, 660 F.3d 1311, 1318 (Fed. Cir. 2011) (citing Bauer Nike Hockey USA, Inc. v. United States, 393 F.3d 1246, 1250-51 (Fed. Cir. 2004)) (hereinafter “LeMans”). However, the term does not apply broadly to any article used in conjunction with a sport or physical activity and, as the court explained in LeMans, use of the exemplars listed in EN 95.06 to clarify the scope of the term is “entirely proper.” See id. at 1320. As the court found in LeMans, the exemplars of EN 95.06 include articles that are entirely separate from the user, held by the user in his or her hand, fastened to a user, or worn by a user for protection. Id. at 1322.
Of those articles that are “separate from a user,” all play integral roles in the particular sports or activities with which they are used, insofar as they enable the implementation of playing rules and/or the accrual of points in competitive matches or enable the sport or physical activity itself through direct interaction. For example, nets, enumerated in exemplar (7) of EN 95.06, are used to establish the required trajectory of the ball in games like tennis, badminton, and volleyball, and serve as the receptacle for the ball and scoring marker in soccer, basketball, and other contact sports. Likewise, the projectile shooting of archery targets and clay pigeons is the objective of, and scoring mechanism for, archery and clay target shooting, while swings, slides, see saws are directly swung, ridden, and tipped by their users.
The subject synthetic ice panels are also articles “separate from a user” and are designed to be mounted together to form an artificial ice skating surface of any size for use as a training aid in the sport of ice hockey. The product can be used either indoors or outdoors (e.g., basements, garages, driveways, decks, etc.) and plays an integral role in enabling users to practice specific ice hockey skills ? including skating, shooting, passing, stickhandling, and goalie training ? all while wearing ice hockey skates, similar to how an ice hockey player would on real ice. A review of Pace’s website and accompanying testimonials reveals that the product is marketed primarily to youth athletes and sold to purchasers and end-users associated with both professional and amateur ice hockey players, managers, trainers, and coaches. Other ice hockey training aids are also sold to enhance the use of the synthetic ice panels, including “puck stop curbing” that attach to the edges of the ice hockey skating surface and “goalie slide plates” to assist in goalie training.
CBP has previously classified ice hockey training aids or equipment that are “separate from a user” in heading 9506, HTSUS. In NY 883968, dated April 13, 1993, Customs considered a “Sportslide” pro skating simulator, which is a device consisting of a plastic strip with two aluminum wedge end stops bolted to the plastic, and classified it in subheading 9506.99.2580, HTSUSA. As the Sportslide is designed for a user to slide in a lateral motion on the plastic surface, simulating the skating motion, Customs considered it to be training equipment for the sport of ice hockey. In NY N295624, dated April 19, 2018, CBP classified ice hockey training equipment aids consisting of four separate products, in subheading 9506.99.2580, HTSUSA. One of the products included an item called the “My Puzzle Systems” ice hockey training aid, wherein the product is used while wearing athletic sneakers alone or with fabric “booties” covering them, to simulate the gliding motion of ice skating. The ruling describes the item as follows:
This item consists of interlocking floor tile pieces made of plastic. The tiles are designed to simulate the color and feel of playing hockey on the ice. This product can be used to create an ice hockey playing surface wherever desired. When used in conjunction with other hockey training products or equipment, the “My Puzzle Systems” ice hockey training aid is designed to provide a professional level “ice feeling” when training off ice. This item is packaged for retail sale and additional tiles may be purchased separately to increase the playing surface size.
As required by LeMans, the subject synthetic ice panels in NY N278463 create a playing surface that is “necessary, useful, or appropriate” for practicing the sport of ice hockey in that the product has been specially formulated to mimic the friction coefficient and glide properties of ice as found in ice hockey rinks. Like the ice hockey training aids in NY 883968 and NY N295624, the instant product is also designed for a user to slide in a lateral motion and practice ice hockey skills. Furthermore, since the instant product is engineered and designed for practicing the sport of ice hockey while wearing ice hockey skates, it is arguably an even more useful or appropriate training aid than the merchandise in NY 883968 and NY N295624. In sum, the subject synthetic ice panels are classified in subheading 9506.99.2580, HTSUSA, which provides for “[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports … Other: Other: Ice-hockey … articles and equipment, except balls and skates, and parts and accessories thereof … Other, including parts and accessories.”
Since the synthetic ice panels are prima facie classifiable in heading 9506, HTSUS, pursuant to Note 2(y) to Chapter 39, they cannot be classified in heading 3918, HTSUS.
HOLDING:
By operation of GRI 1, the subject synthetic ice panels are classified in heading 9506, HTSUS. They are specifically classified in subheading 9506.99.2580, HTSUSA, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports … Other: Other: Ice-hockey … articles and equipment, except balls and skates, and parts and accessories thereof … Other, including parts and accessories.” The 2023 column one rate of duty is free.
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 at https://hts.usitc.gov/current.
EFFECT ON OTHER RULINGS:
NY N278463, dated August 26, 2016, is hereby REVOKED as set forth above.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division