CLA-2-95:RR:NC:2:224
Angelo Spadaccini
Velociter AXA L.L.C
13308 Bondy Way
Darnestown MD 20878
RE: The tariff classification of ski and ski pole carrier from Taiwan.
Dear Mr. Spadaccini:
In your letter dated February 7, 2007, you requested a tariff classification ruling.
The merchandise is identified as the “Sling-Ski® Universal Ski & Ski-Pole Carrying System.” The product is a ski and ski pole carrier that allows the user to carry their ski equipment hands-free. The sample will be returned at your request.
The subject ski and ski pole carrier is considered ski equipment for tariff purposes. The applicable subheading for the “Sling-Ski® will be 9506.19.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Snow-skis and other snow-ski equipment; parts and accessories thereof: Other: Other, Other.” The rate of duty will be 2.8 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/.
In your letter, you state you received a non-binding classification from a U.S. Customs and Border Protection office for this product in subheading 9506.11.6000, HTSUS, presumably because it was believed the ski carrier to be an accessory component to snow skis. The U.S. Customs Service interprets the term “accessory” according to its common meaning and has stated consistently, for example, in ruling HQ 958924 dated June 20, 1996, that accessories:
are of secondary importance, not essential of themselves. They,
however, must contribute to the effectiveness of the principal
article (e.g., facilitate the use or handling of the principal article,
widen the range of its uses, improve its operation.). We have
also noted that Webster’s Dictionary defines an accessory as
an object or device that is not essential in itself but adds to
the beauty, convenience, or effectiveness of something else.
The Ski & Ski-Pole Carrying System is not an accessory to a snow ski. The carrier is not designed in its operation to contribute to the operational effectiveness of snow skis. It does not relate directly to ski performance because the carrier has no effect on how well the skis will operate.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division