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NY 807361

March 2, 1995

CLA-2-95:S:N:N8:224 807361


TARIFF NO.: 9506.99.4000

Linda Hatcher
Canadian Ski Patrol System
Central Zone
750 Oakdale Road, Unit 50
Downsview, Ontario M3N 2Z4

RE: The tariff classification of a toboggan from Canada.

Dear Ms. Hatcher:

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 : February 1, 1995

MERCHANDISE : Toboggan made of fiberglass construction with stainless steel runners and removable handle bars with 3 position height adjustment.

HTS PROVISION : Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Toboggans; bobsleds and luges of a kind used in international competition.

HTS SUBHEADING : 9506.99.4000


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.


Jean F. Maguire
Area Director

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