The tariff classification of "Sno-tubes" and "Sno-boggans" from China.

NY C88969 June 23, 1998 CLA-2-95:RR:NC:2:224 C88969 CATEGORY: Classification TARIFF NO.: 9506.99.4500 Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W. Washington, D.C. 20036 RE: The tariff classification of "Sno-tubes" and "Sno-boggans" from China. Dear Mr. Marshak: In your letter dated June 10, 1998, you requested a tariff classification ruling, on behalf of Intex Recreation Corp., your client. You are requesting the tariff classification on four items: two of the items are "Sno-tubes", and two are "Sno-boggans". The "Sno-tubes" are designated as item numbers 68202 and 68210. Both styles of "Sno-tubes" are constructed of heavy gauge vinyl, and feature grab handles and center panels. The "Sno-boggans" are designated as item numbers 68198 and 68292. Both styles of "Sno- boggans" are constructed of a heavy gauge vinyl, and also feature grab handles. In addition, the "Sno-boggans" have tow ropes attached to them. All of the items are marketed as winter sports equipment, and will be principally used for this purpose. The applicable subheading for the "Sno-tubes" and "Sno- boggans" will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise...Other: Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." The rate of duty will be 3.3 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division