CLA-2-95:OT:RR:NC:N4:424
Mr. Brad Williams
World Cup Supply
226 Industrial Drive
Bradford, VT 05033
RE: The tariff classification of four skiing accessories from Italy
Dear Mr. Williams:
In your letter submitted June 15, 2020, you requested a tariff classification ruling.
Photographs and descriptions of four skiing accessories were submitted with your inquiry. The items are described as follows:
The first item under consideration, described as the “World Cup Safety Panel,” part number 874N, is a polyester gate panel, or “flag” which is attached to the ski racing gates to mark the course. The “World Cup Safety Panel” is composed of soft mesh nylon fabric with 2” side sleeves with tapered bottom openings which can be imprinted on one or both sides. Elastic straps, with two webbing pull tabs, secure the panel to the gate shaft. The dimensions of the Safety Panel are 20” x 30”.
The next two products under consideration are hinge/joints. “The Trainer 27 Hinge/Joint,” part number GP 169 and “The Pro 27 Hinge/Joint,” part number GP 167, are specifically engineered and patented parts used to connect the base of an alpine race gate to the shaft. The hinge/joints allow the shaft to rebound after skier contact in accordance with mandated performance standards. Polyamide plastic parts are used in the polycord “Trainer 27 Hinge/Joint” assembly while a combination of 90% polyamide and 10% steel parts are used in the metal “Pro 27 Hinge/Joint” assembly. These parts are integral to the ski slope race gate and there are no other uses or applications for these items.
Lastly, the “The Brush Grip Base,” part number BG 100, is also a specially engineered and patented part that connects to the hinge/joint of an alpine race gate. The nylon bristles on the brush ensure that the base stays in the snow. This item is also an integral part of a race gate and there is no other use or application for the article.
Based on the above information, we find that the aforementioned items would be considered “parts and accessories” of snow-ski equipment. Pursuant to Chapter 95 Note 3 which states, “Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles,” however, the “World Cup Safety Panel” is subject to Chapter Note exclusion 1(f) which states this chapter does not cover… “textile flags or bunting… of chapter 63.”
The applicable subheading for the “World Cup Safety Panel,” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress patterns, Other, Other, Other, Other, Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the “The Trainer 27 Hinge/Joint,” “The Pro 27 Hinge/Joint” and the “Brush Grip Base” will be 9506.19.8080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Snow-skis and other snow-ski equipment; parts and accessories thereof: Other: Other, Other.” The rate of duty will be 2.8% 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 https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.19.8080, 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 9506.19.8080, 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, 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