CBP Ruling H262291

HQ H262291June 9, 2016 CLA-2 OT:RR:CTF:TCM H262291 PTM CATEGORY: CLASSIFICATION TARIFF NO: 9506.29.00 Scott Shipley RapidBlocs, Ltd. 318 McConnell Drive Lyons, CO 80540 Dear Mr. Shipley, We are writing in response to your December 11, 2014 request for a binding ruling from U.S. Customs and Border Protection (“CBP) concerning the tariff classification of “RapidBlocs” under the Harmonized Tariff Schedule of the United States (“HTSUS”). The request was forwarded to our office from the National Commodity Specialist Division (“NCSD”) on January 7, 2015. In preparation of this ruling, consideration is given to your December 10, 2014 response to questions posed by NCSD. FACTS: RabidBlocs are river obstacles that are used for creating rapids and whitewater features in whitewater parks. RapidBlocs can be used to create various types of rapids, including waves, hydraulic jumps and eddies. RapidBlocs are modular and reconfigurable, so they can be arranged and rearranged to create different types of rapids. RapidBlocs are designed to replicate the rocks and riverbed irregularities that form a natural riverbed in man-made water parks and other venues for white-water racing and obstacle courses to create artificial white-water channels. RapidBlocs come in different shapes, however, each typical block has the following dimensions: 1m by 0.5m by 0.25m. The blocks weigh approximately 35-40 lbs. The RapidBlocs are primarily constructed of from Polyethylene, and contain metal connector frames. The connector frame hardware is imported separately from the Polyethylene blocks. The following are images of a RapidBloc and water courses constructed from RapidBlocs:


Promotional literature for RapidBlocs describe the product as “whitewater obstacle system.” The literature further provides: RapidBlocs are the first truly three dimensional movable obstacle system. The blocks allow for the creation of any shape, at any angle, at any point within the channel system…This system truly gives the course operator a fully adjustable course that can be tuned, remodeled or updated. The beauty of using this standard adjustable system is that it will allow a channel owner the confidence to know that their channel will be state-of-the-art for years to come. As the sport evolves so will the RapidBlocs and RapidBloc configurations and long into the future a RapidBloc channel will still provide high-tech dynamic whitewater. RapidBlocs were used to construct white-water race courses used in the Slalom World Cup and the 2012 Olympic venue. ISSUE: What is the tariff classification of RapidBlocs? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"). GRI 1 provides, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…" In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are the following: 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914: * * * 9506: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: 9506.29: Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof: The EN for chapter 95.06 provides: This heading covers :   (A)  Articles and equipment for general physical exercise, gymnastics or athletics, e.g., :          Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs; dumbbells and barbells; medicine balls; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls. Note 2(y) to Chapter 39, HTSUS, provides that chapter does not cover “Articles of chapter 95 (for example, toys, games, sports equipment.)” Thus, if the RapidBlocs are classified under heading 9506 HTSUS, classification under Chapter 39 is precluded. Heading 9506 HTSUS is a principal use provision. See HQ 967293 (Jan. 28, 2005). For articles governed by principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that, in the absence of special language or context which otherwise requires, such use "is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." In other words, the article's principal use at the time of importation determines whether it is classifiable within a particular class or kind. At the time of importation, RapidBlocs are used primarily for the construction of white-water obstacle courses, which are commonly featured in sports such as competitive kayaking and white-water rafting.       The Court of International Trade (“CIT”) has further provided factors which are indicative but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. They include: general physical characteristics, the expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. See United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (hereinafter “Carborundum”). We apply the Carborundum factors to determine whether the RapidBlocs are of a class articles for use in sports. The general physical characteristics of the RapidBlocs is of a block of Polyethylene of different shapes designed to create various water features such as waves, hydraulic jumps and eddies. The blocks are fitted with metal connector frames that allow the blocks to connect, so that they can be stacked or configured to create the desired water feature. Thus, the physical characteristics of the RapidBlocs supports their use in sports, as the blocks are designed to create water features and obstacles for white-water race courses. The expectation of the purchaser would be that they can use RapidBlocs to construct a configurable water-course. In the promotional literature and the RapidBlocs website, the blocks are described as a “whitewater obstacle system” and are marketed for use in water-sports. Consequently, the expectation of purchasers and the manner of advertisement show that the product is intended for use in white-water sports. RapidBlocs have been used in sports, as shown by their use in white-water courses such as the Slalom World Cup and the 2012 Olympic venue. RapidBlocs are economically practical for use in sports, as demonstrated by their use in competitive white-water courses. Additionally, they are recognized in the trade for their use in constructing white-water courses. See, e.g. Sarah Rich, The LEGO-Like Building Blocks of the Olympic Slalom Canoe, Aug. 9, 2012. Consequently, the application of the Carborundum factors show that the RapidBlocs are articles designed for use in sports. Additionally, the EN for chapter 95.06 covers various sporting equipment and obstacles used in sports, as well as the location where sports occur. For example, the EN includes hurdles, which are obstacles used in track and field races. The RapidBlocs can be used as obstacles in water courses, and are therefore similar in function to hurdles. The EN also covers boxing and wrestling rings, which is the competitive venue where those sports are performed. Similarly, the RapidBlocs are used to construct the venue where competitive water-sports are performed. The EN also covers “assault course climbing walls,” which is a course that the competitor must navigate and overcome. RapidBlocs are similar inasmuch as they are used to create the rapids and obstacles that the competitors must navigate. Therefore, the EN for chapter 95.06 lends additional support for classification of RapidBlocs in chapter 9506. Prior CBP rulings have classified obstacle courses under heading 9506 HTSUS. In New York Ruling (“NY”) H89291 (Mar. 14, 2002), CBP classified a “Backyard Obstacle Course” consisting of a high step challenge, a slalom course, a high jump, a crawl underneath challenge, a start/finish line, a stopwatch and first, second and third place ribbons under subheading 9506.99.6080, HTSUS. In NY L85362 (June 27, 2005), CBP classified “Safety Game Cones” consisting of 4 orange safety cones sold together for slalom courses, football drills, soccer, and basketball under subheading 9506.99.6080 HTSUS. Based on the forgoing, we find that the RapidBlocs meet the terms of heading 9506 HTSUS as water-sports equipment. Because the RapidBlocs are classified under heading 9506 HTSUS, classification under Chapter 39 is precluded by application of Note 2(y) to Chapter 39. HOLDING: By application of GRIs 1 (Additional U.S. Rule of Interpretation 1(a)) and 6, RapidBlocs are classified under heading 9506, and specifically subheading 9506.29.0080, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof: Other: Other.” The column one, general rate of duty is “free.” Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Sincerely, Ieva K. O’Rourke, Chief Tariff Classification and Marking Branch