The tariff classification of abrasive grip tape from Taiwan

NY C82533 January 5, 1998 CLA-2-68:RR:NC:2:226 C82533 CATEGORY: Classification TARIFF NO.: 6805.30.5000 Ms. Cathy A. Kaufman Woolworth Corporation 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of abrasive grip tape from Taiwan Dear Ms. Kaufman: In your letter dated November 25, 1997, you requested a tariff classification ruling. A representative sample of the article was submitted with your ruling request. You indicated in your letter that the abrasive grip tape is composed of silicon carbide grain or grit that is placed on a base of acrylic material. You suggest that the merchandise, described as skateboard grip tape, may be classified in subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS). Heading 9506 of the HTS provides, in part, for articles and equipment for general physical exercise, athletics or outdoor games. The Explanatory Notes to heading 9506 indicates that the heading covers among other things skis, ice skates and roller skates, and skate boards. However, materials such as this grip tape that may be applied to sport recreational equipment are not considered sport equipment or parts of that equipment for tariff purposes because they do not contribute to the operating performance of the parent article, e.g., the skate board. The tape must be classified elsewhere in the tariff. The applicable subheading for the abrasive grip tape will be 6805.30.5000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. The rate of duty will be free. 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 Jacob Bunin at 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division