The tariff classification of a grind rail from Taiwan.

NY H89838 March 27, 2002 CLA-2-95:RR:NC:2:224 H89838 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Andre A. Jacas Action Sports Resource Group 70 West Street Spring Valley, NY 10977 RE: The tariff classification of a grind rail from Taiwan. Dear Mr. Jacas: In your letter dated March 19, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a grind rail. The product is used in conjunction with skateboards and inline roller skates. The grind rail is designed for the purpose of perfecting tricks that are performed on a skateboard or on inline skates. The item, the grind rail, will be classified in Chapter 95 as other equipment used in outdoor activities. Detailed diagrams were submitted, in lieu of a sample. The applicable subheading for the grind rail will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…Other…Other.” The rate of duty will be 4 % 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division