CLA-2-95:RR:NC:2:224 G87893
Missy Forey
USA Burton Snowboards
80 Industrial Parkway
Burlington Vermont 05401
RE: The tariff classification of a “Snowdeck” from Austria.
Dear Ms. Forey:
In your letter dated February 22, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is referred to in your binding ruling request as a “Snowdeck”. The “Snowdeck” is similar to a skateboard but the wheels are replaced with a mini-snowboard attached below the deck making this item a strictly snow-sport product. The essential feature of the “Snowdeck” is its single plank approach that aligns it to a snowboard classification.
The basic requirement for classification of a new product such as the “Snowdeck” article under a given eo nomine heading in the HTSUSA is that the article possess an essential resemblance to the one named in the statute. If the essential character of the new article of commerce is preserved or only incidentally altered, an unlimited eo nomine designation will include the good in question.
It is true that the “Snowdeck” has certain characteristics and features not possessed by traditional snowboards, and vice versa. However, these characteristics only serve to distinguish the two devices. They possess an essential resemblance to each other. The “Snowdeck” is a specialized form, or an evolutionary progression of the standard snowboard, but it is nevertheless, a board of some type. They both represent a form of snow sport recreation, particularly by providing a method of traveling or gliding over snow by use of one narrow device attached at the foot. Accordingly, we are of the opinion that the provision for snowboards does include devices such as the “Snowdeck” at issue here.
The applicable subheading for the “Snowdeck” will be 9506.11.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Other skis...Snowboards.” The rate of duty will be 2.6 percent ad valorem.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division