CLA-2-95:RR:NC:2:224 C89516
Ed Jordan
Expeditors International
601 North Nash Street
El Segundo, CA 90245
RE: The tariff classification of skateboards from Taiwan.
Dear Mr. Jordan:
In your letter dated June 25, 1998, you requested a tariff classification
ruling, on behalf of Bravo Corporation.
You are requesting the tariff classification of skateboards. The
skateboard, which is the subject of this ruling request, is about 30 1/2 inches
long, 7 1/2 inches wide, and 3 1/2 to 4 1/2 inches high. The platform is made
of wood with a printed, adhesive paper scenario on the bottom, and an adhesive,
sandpaper-like grip-tape cover on the top. The skateboard trucks are made of
steel. The article will be used principally for physical exercise. An
illustration of the article has been included.
The applicable subheading for the 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...parts and accessories thereof: Other: Other...Other." The rate
of duty will be 4.1 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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division