CLA-2-95:RR:E:NC:2:224
Ms. Lynn Sue Marks
The Slider Corporation
17410 73 Dr. NE
Arlington, Washington 98223
RE: The tariff classification of a sled scooter from China
Dear Ms. Marks:
In your letter dated October 8, 2008, you requested a tariff classification ruling.
Color photographs of a sled scooter, named “Kong,” have been submitted with your inquiry. The product is a recreational scooter-like device with skis instead of wheels designed to use the force of gravity to traverse snow-covered surfaces. The “Kong” combines elements of skiing and snowboarding into a scooter-like design. The aluminum frame attaches to two independent skis with a steering handle controlling the direction of the front ski. The rear rider deck carries the foot support on which the rider may step for maneuvering the “Kong.”
The applicable subheading for the “Kong” will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." 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/.
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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division