CLA-2-95:OT:RR:NC:N4:424
Ms. Amber Booher
Vivestars
11515 N 91 Street
Scottsdale, AZ 85260
RE: The tariff classification of an electric surfboard from China
Dear Ms. Booher:
In your letter submitted July 1, 2021, you requested a tariff classification ruling. Photographs and a description of the Flifoil electric surfboard were received with your inquiry.
The electric surfboard is a surfboard designed to surf in water requiring no waves or boats to pull or push it. It is propelled by a small motor mounted below the board on a three-foot mast and a fin that goes down into the water. The complete board is made up of a surfboard, a hydrofoil (mast and fin), a battery within the surfboard, and a motor controlled by a handheld remote. Also included in this “set put up for retail sale,” are the tools and hardware to connect the mast and fin to the surfboard.
Customs defines the term “goods put up in sets for retail sale” to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Because the “Flifoil electric surfboard” is considered to be a set for tariff purposes, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In this case, it is the surfboard that imparts the essential character of the set.
The applicable subheading for the electric surfboard will be 9506.29.0030, 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…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Surf-boards." The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.29.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.29.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division