CLA-2-95:S:N:N8:224 894430

Mr. Don Dyer
Spotway Canada Wide Sales Inc.
Unit 3, 165 Fisher Mills Road
Cambridge, Ontario N3C 1E1 Canada

RE: The tariff classification of ice hockey pucks with a puck holder from Canada.

Dear Mr. Dyer:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : January 24, 1994

DESCRIPTION OF MERCHANDISE : The submitted sample consists of three rubber ice hockey pucks and a molded plastic puck holder designed to hold three pucks. The holder has a textile carry strap affixed to one side. Assuming the pucks and holder are imported together and sold together at retail with no further repackaging the unit is considered a set whose essential character is the pucks. The pucks and holder will be classifiable as a set under the tariff provision for ice hockey equipment.

HTS PROVISION : Other ice hockey and field hockey articles and equipment, except balls and skates.

HTS SUBHEADING : 9506.99.2580

RATE OF DUTY : Free

Sincerely,

Jean F. Maguire
Area Director
New York Seaport