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NY J86199

June 23, 2003

CLA-2-95:RR:NC:2:224 J86199


TARIFF NO.: 9506.99.6080

Mr. Terrence A. O’Neill
O’Neill & Whitaker, Inc
2999 Pacific Commerce Dr
Rancho Dominguez, CA 90221

RE: The tariff classification of a skateboard in a carrying device from China

Dear Mr. O’Neill:

In your letter dated June 11, 2003, you requested a tariff classification ruling, on behalf of Variflex, Inc., your client.

You are requesting the tariff classification on a product that is described as a skateboard in a fabric construction carrying sling that is made specifically for transporting a skateboard. The carrying sling is called a Slingabout and its stated purpose is to allow the user to transport a skateboard, when not in use, while keeping the hands free. The Slingabout is made from a durable polyester material and it is imported in a retail package with the skateboard already inserted in the sling. The skateboard and the carry sling will be classified in Chapter 95 of the HTS in the same HTS number because it covers other exercise equipment, as well as parts and accessories. You have not requested the return of your sample.

The applicable subheading for the skateboard in its carrying sling (the Slingabout) 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...or outdoor games...parts and accessories thereof: other: other...other. The rate of duty will be 4 % 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 646-733-3025.


Robert B. Swierupski

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