Ms. Erica Fritz 
572 S 5th St 
Pembina, ND 58271 

RE: The tariff classification of a linear wakeboard system from Canada

Dear Ms. Fritz :

In your letter dated September 22, 2016, you requested a tariff classification ruling on behalf of Konex Wake Parks USA Inc.

Photographs and product description of the Konex linear wakeboard system were received with your inquiry. This system allows one to participate in the sport of wakeboarding in a body of water without the use of a motor boat. It consists of several subassemblies that are manufactured and partially assembled in Canada prior to shipping. Konex does not sell the subassemblies separately and the complete system is imported on a single conveyance. This ruling pertains to the complete linear wakeboard system when imported in the aforementioned manner. Once imported the subassemblies are bolted or pinned together on-site, predominately at wake parks. The linear wakeboard system is customizable and among some of the variations the purchaser can choose include various tower heights (22’, 31’, and 40’), motor sizes, and gear ratios. Depending on the configuration selected, wakeboarders can reach maximum speeds of 21, 30 and 36 mph.

The linear wakeboard system consists of two towers, positioned at opposite ends of the body of water, with an overhead running cable that is controlled by an operator. A rope and handle are attached to this cable carrier, which the wakeboarder holds onto to get pulled back and forth across the body of water. As the wakeboarder approaches the end of the water, the operator stops, reverses direction and accelerates the overhead cable at a speed compatible with the wakeboarder’s skill level. The wakeboarder can release the handle at any time and come to a safe stop. Since the system and wakeboarder are independent of each other, should the wakeboarder fall, the operator will bring the rope back to pick the person up and continue. For more advanced wakeboarders, participants can navigate obstacles placed in the water.

Wakeboarding is a strenuous sporting activity and provides many physical benefits to the participants. All wakeboarders, from novices to experts, can utilize the system to increase one’s skill level and expertise at the sport of wakeboarding. Competitive wakeboarders use this linear system to maintain or increase their skill level, strength and stamina between competitions.

While the same linear system can be utilized for snow sports such as snowboarding, skiing, and tubing as well as in other sporting activities like roller blading or BMX cycling in terrain parks, it is principally designed for the use in wakeboarding and various other water-sport activities such as water skiing, water skating, knee boarding and tubing. Being that Konex’s linear wakeboard system is overwhelmingly used for the practice of water-sport activities, it will be classified as such.

The applicable subheading for Konex’s linear wakeboard system will be 9506.29.0080, which provides for “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: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other: Other.” The 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 on World Wide Web at

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 James Forkan at [email protected].


Steven A. Mack
National Commodity Specialist Division