The tariff classification of a "Stik-Skin" snowboard coverfrom Canada.

NY 882156 February 23, 1993 CLA-2-95:S:N:N8:224 882156 CATEGORY: Classification 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 DESCRIPTION OF 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. Sincerely, Jean F. Maguire Area Director New York Seaport