The tariff classification of a "Kickboard" device made in China.

NY F80199 November 26, 1999 CLA-2-95:RR:NC:2:224 F80199 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Tiffany M. Sargeant Expeditors Int’l of Washington, Inc. 21318 64th Avenue South Kent WA 98032 RE: The tariff classification of a “Kickboard” device made in China. Dear Ms. Sargeant: In your letter of October 21, 1999, received by Customs on November 18, 1999, you requested a tariff classification ruling on behalf of the K2 Corporation of Vashon, WA. The merchandise is described as the K2 Kickboard™. It consists of a fiberglass laminated plywood board measuring 44 cm in length and 14 cm in width. The board has an epoxy coating and non-slip grip tape and is able to support a rider up to 85 kilograms in weight. There are two polyurethane wheels on the front of the board and one on the back of the board. These wheels are of Durometer 83a hardness, with outside diameters of 100 mm, and are equipped with standard ABEC 5 ball bearings. A control called a “telescopic power stic” made of aluminum tubing extends up from the board front. This device uses a rubber steering knuckle system to steer the kickboard. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. The Explanatory notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. Heading 9506 of the Harmonized Tariff System of the United States (HTSUS) provides, in part, for articles and equipment for general physical exercise, athletics, other sports or outdoor games. The Explanatory Notes to heading 95.06 indicate that the heading covers, among other things, skis, ice skates and roller skates and skateboards. The subject kickboard is principally designed as a sport-maneuvering device requiring a degree of athletic skill involving elements of timing, coordination and balance. In our opinion, it is sufficiently similar conceptually and functionally to roller skates and skateboards to be classifiable in the same heading. The applicable subheading for the K2 Kickboard™ will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…: Other: Other, Other.” The duty rate will be 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 Tom McKenna at (212) 637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division