The tariff classification of skateboard wheels and bearings from Taiwan and China.

NY A80021 February 22, 1996 CLA-2-95:RR:NC:FC:224 A80021 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Linda McQuerry Emery Custom Brokers P.O. Box 610715 DFW Airport, TX 75261 RE: The tariff classification of skateboard wheels and bearings from Taiwan and China. Dear Ms. McQuerry: In your letter dated January 31, 1996, you requested a tariff classification ruling, on behalf of Nash Manufacturing. You are requesting the tariff classification of skateboard wheels and bearings which will be imported in the following ways: A) The manufacturer will insert the bearings into the wheels before exporting. The wheels (with the inserted bearings) will be imported in bulk. Once the wheels are received, they will be further assembled before being attached to the skateboards. B) The manufacturer ships the bearings and the wheels in bulk cartons (2-1 ratio) with the bearings not inserted into the wheels. As in Method A above, once the wheels and bearings are received here, there will be further assembly before being attached to the skateboards. C) The manufacturer sends the bearings in one bulk carton and the wheels in a separate bulk carton, in the same shipment, with a 2-1 ratio. As in the previous scenarios, further assembly will be required before being attached to the skateboards for which the wheels and bearings are intended. It is the opinion of this office that in all three cases the wheels (with their bearings) would be considered parts of skateboards, for the purposes of the Harmonized Tariff Schedule of the United States. Samples are being returned, as requested. The applicable subheading for the skateboard wheels and bearings (if imported as stated in A, B, and C above) 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, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof (con.): Other (con.): Other (con.): Other...Other". The rate of duty will be 4.4 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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division