The tariff classification of Aqua Sk8 Trick Board from China

NY L81582 December 30, 2004 CLA-2-95:RR:NC:2:224 L81582 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Mr. Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of Aqua Sk8 Trick Board from China Dear Mr. Hoffacker: In your letter dated December 21, 2004, you requested a tariff classification ruling, on behalf of Big Lots stores, Inc., your client. You are requesting the tariff classification on a product that is identified as an Aqua Sk8 Trick Board, item # 85399. The board is for use in a pool or in ocean water. The Aqua Board is used in a manner similar to a surf board. The rider can perform tricks in the water on the Aqua Trick Board. The item is constructed of ethylene vinyl acetate copolymer. Color illustrations were submitted, in lieu of samples. The applicable subheading for the Aqua Sk8 Trick Board, item # 85399, will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other. 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