The tariff classification of a snowboard accessory from China or Taiwan.

NY J84241 April 30, 2003 CLA-2-95:RR:NC:2:224 J84241 CATEGORY: Classification TARIFF NO.: 9506.11.6000 Mr. Rick White Swivler L.L.C. P.O. Box 2100 Woodland, WA 98674 RE: The tariff classification of a snowboard accessory from China or Taiwan. Dear Mr. White: In your letter dated April 22, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as the Swivler™, an accessory to a snowboard. The device is attached directly to the snowboard and the snowboarder must insert his/her right foot into the binding and make the necessary adjustments to the accessory with the attached tether. The item is considered an accessory because it contributes to the efficiency of the snowboards that it is designed to fit. The correct classification will be in Chapter 95 of the HTS as an accessory to a snowboard. The sample will be returned, as requested. The applicable subheading for the Swivler™, a snowboard accessory, will be 9506.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for snow-skis and other snow-ski equipment; parts and accessories thereof: parts and accessories. The rate of duty will be free. 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