CLA-2-95:S:N:N8:224 887688

Mr. Salvatore E. Caramagno
Ross & Hardies
888 Sixteenth Street, N.W.
Washington, D.C. 20006-4103

RE: The tariff classification of a "Ski Handy" handle for skis from Switzerland.

Dear Mr. Caramagno:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 21, 1993.

ON BEHALF OF : Mr. Robert D. McDonald

DESCRIPTION OF MERCHANDISE : The submitted sample is a plastic device designed to allow skis to be easily carried about by hand. The item is affixed permanently to both left and right skis behind the toe plate of the binding of the skis either by use of an adhesive on the unit or by means of screws. The device has a retractable handle. The article is used principally with snow skis and is considered an accessory of snow skis for tariff classification purposes.

HTS PROVISION : Parts and accessories of snow skis.

HTS SUBHEADING : 9506.11.6000

RATE OF DUTY : 3.5 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport