CLA-2-95:OT:RR:NC:N4:424
Ms. Ashley Wilbanks
Schenker Inc.
16075 E 32nd Avenue, Suite B
Aurora, CO 80011
RE: The tariff classification of a ski accessory from Switzerland
Dear Ms. Wilbanks:
In your letter dated April 22, 2014, you requested a tariff classification ruling on behalf of your client, Salewa USA LLC.
A description and illustration of the “Pomoca Climb Pro Glide Climbing Skins” were received with your inquiry. The skin is attached to the base of skis for uphill climbing. The fibrous texture prevents the skis from sliding backwards while the rubber sticky compound keeps the skin attached to the ski. The texture of the skin enables the skier to climb the slope without slipping. The skin is either composed of 100 % nylon, 100% mohair, or a combination of both materials. There is also a second layer or backing comprised of nylon/rubber.
The applicable subheading for the “Pomoca Climb Pro Glide Climbing Skins” will be 9506.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Parts and accessories.” The rate of duty will be 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 the 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division