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NY C89516


July 1, 1998

CLA-2-95:RR:NC:2:224 C89516

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

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,


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