The tariff classification of snowshoes from Taiwan.

NY D83850 November 20, 1998 CLA-2-95:RR:NC:2:224 D83850 CATEGORY: Classification TARIFF NO.: 9506.99.5000 Karl Kilcrease 162 Lisa Drive Verona, PA 15147 RE: The tariff classification of snowshoes from Taiwan. Dear Mr. Kilcrease: In your letter dated October 30, 1998, you requested a tariff classification ruling. You are requesting the tariff classification on snowshoes. You have enclosed a brochure of the snowshoes which states the composition of the item which you intend to import. The snowshoes are constructed of many materials which include metal, nylon and rubber, just to name a few. Snowshoes are provided for in the tariff, therefore the classification is indisputable. The applicable subheading for the snowshoes will be 9506.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise...Snowshoes and parts and accessories thereof." The rate of duty will be 3.1 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