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NY 893794

January 28, 1994

CLA-2-95:S:N:N8:224 893794


TARIFF NO.: 9506.99.4500; 8716.80.5090

George P. Schumacher
SST International, Inc.
10415 S. La Cienega Blvd
P.O. Box 45055
Los Angeles, CA 90045

RE: The tariff classification of a Kick Sled and a Roller Spark from Sweden.

Dear Mr. Schumacher:

In your letter dated December 29, 1993, you requested a tariff classification ruling on behalf of Spark Company.

The illustrative material submitted with your inquiry indicates that the various kick sled models consist of wholly wooden or partly wood and tubular steel chair-like structures attached to steel runners. The Kick Sleds are designed for use on ice and snow packed surfaces, primarily for sport recreational activity.

The applicable subheading for the various kick sleds and their accessories will be 9506.99.4500, 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: sleds, bobsleds, toboggans and the like and parts and accessories thereof: other, including parts and accessories. The rate of duty will be 5.5 percent ad valorem.

The Roller Spark is a device that takes the chair-like assemblage of the Kick Sled and attaches it to a metal frame equipped with four small wheels rather than runners. It is said to be designed for use in urban applications, that is, as a vehicle primarily for the transportation and conveyance of people and goods for personal use in and around homes, stores and work areas.

The applicable subheading for the Roller Spark and similar devices that utilize wheels as the principle means of locomotion will be 8716.80.5090, HTS, which provides for other vehicles, not mechanically propelled; and parts thereof: other vehicles: other. The rate of duty will be 3.2 percent ad valorem.

We are unable to issue a tariff classification ruling on a device described in your letter as a shoe attachment that prevents slipping on icy surfaces. You should submit a sample of the device and a value breakdown of the metal and non-metal components which will allow us to render an accurate tariff classification.

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.


Jean F. Maguire
Area Director

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