CLA-2-95:RR:NC:2:224 H86553
Tammy Hetrick
Burton Snowboards
80 Industrial Parkway
Burlington VT 05401
RE: The tariff classification of a snowboard sleeve from the Philippines.
Dear Ms. Hetrick:
In your letter dated December 11, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as a “Board Sleeve” in your ruling request. The board sleeve is a protective device for snowboard edges that is similar in principle to a hockey skate guard because the product protects against impact and water damage to a snowboard, just as a skate guard similarly protects the skate’s blade. Since snowboard edges are constructed of steel material that can be dented or scratched and can rust from extensive exposure to water, the snowboard sleeve is instrumental in protecting the board from damage that may affect the snowboard’s performance. The item is properly classifiable in chapter 95 as accessories to snowboards. You have not requested that your sample be returned.
The applicable subheading for the snowboard sleeve will be 9506.11.6000, 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: Parts and accessories.” The rate of duty will be free.
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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division