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NY 882156

February 23, 1993

CLA-2-95:S:N:N8:224 882156


TARIFF NO.: 9506.11.6000

Mr. Chris Courage
Stnger International
468 Glenbrook Drive
New Westminster, British Columbia
Canada V3L 5J5

RE: The tariff classification of a "Stik-Skin" snowboard cover from Canada.

Dear Mr. Courage:

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 13, 1993

MERCHANDISE : The submitted sample is a snowboard cover constructed of hypalon, nylon, neoprene and spandex.
Straps of nylon webbing with plastic buckle closures are sewn on the unit. The item is intended to cover the sliding surface of a snowboard; it is held in place by positioning the ends which form a pocket over the snowboard and securing the two straps across the snowboard.
Because the cover does not contain a significant portion of the snowboard, covering only the sliding surface, it is not considered to be of the same class or kind of merchandise as sport bags or other containers of heading 4202,
Harmonized Tariff Schedule of the United States. Snowboards are considered skis for tariff classification purposes; the snowboard cover is considered a ski accessory.

HTS PROVISION : Parts and accessories of snow-skis.

HTS SUBHEADING : 9506.11.6000

RATE OF DUTY : 3.5 percent ad valorem

DUTY CONCESSION : Goods classifiable under subheading 9506.11.6000, HTS, which originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free
Trade Agreements (FTA) upon compliance with all applicable regulations.

OTHER : The sample will be returned as requested.


Jean F. Maguire
Area Director

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