The tariff classification of snow boards from Austria. Dear Ms. Bonanno:

NY B85312 May 14, 1997 CLA-2-95:RR:NC:2:224 B85312 CATEGORY: Classification TARIFF NO.: 9506.11.4010 Daniela Bonanno Diesel USA 770 Lexington Ave. New York, NY 10021 RE: The tariff classification of snow boards from Austria. Dear Ms. Bonanno: This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 02, 1997 DESCRIPTION OF MERCHANDISE : The articles are identified as snow boards item numbers: D9E2, D9F2, D9G2, and D9H2. The snow boards are constructed of 100% wood. Styles D9E2 and D9F2 are 153 centimeters in length, and styles D9G2 and D9H2 are 147 centimeters in length. HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...parts and accessories thereof: Snow-skis and other snow-ski equipment;...Skis and parts and accessories thereof, except ski poles: Other skis... Snowboards. HTS SUBHEADING : 9506.11.4010 RATE OF DUTY : 3.6 percent ad valorem A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division