CLA-2-95:S:N:N7:224 813383
Tonya Thomas
Emery Customs Brokers
1200 E. Northwest Hgwy #155
Grapevine, TX 76051
RE: The tariff classification of skateboards and components from
Taiwan.
Dear Ms. Thomas:
In your letter dated August 1, 1995, you requested a tariff
classification ruling on behalf of Nash Manufacturing.
The samples submitted with the inquiry consist of a
completed skateboard, and constituent components of a skateboard
including wheels, bearings, a skateboard steering mechanism known
as a truck and a plain board or deck.
The applicable subheading for a completed skateboard will be
9506.99.6080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Articles and equipment for general
physical exercise, gymnastics, athletics, other sports...or
outdoor games...: Other: Other. The rate of duty will be 4.5
percent ad valorem.
Chapter 95, Legal Note 3 of the HTS indicates, in pertinent
part, that only those "parts and accessories which are suitable
for use solely or principally with articles of this chapter are
to be classified with those articles."
The decks, trucks and wheels are specially designed for
skateboards; they are not interchangeable with other sports
articles to our knowledge. As the components are principally
used as skateboard components, they are classifiable as
skateboard parts in subheading 9506.99.6080, HTS, with a 4.5
percent ad valorem duty rate if they are imported individually.
The applicable subheading for the bearings will be
8482.10.5044, HTS, which provides for "Ball or roller bearings,
and parts thereof: Ball bearings: Other, 9 mm and over but not
over 30 mm." The rate of duty will be 10.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport