The tariff classification of surfboard accessories from China, Taiwan, or Hong Kong

NY M81749 April 5, 2006 CLA-2-95:RR:NC:2:224 M81749 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Edith Tolchin EGT Global Trading P. O. Box 231 Florida, NY 10921 RE: The tariff classification of surfboard accessories from China, Taiwan, or Hong Kong Dear Ms. Tolchin: In your letter dated March 20, 2006, you requested a tariff classification ruling, on behalf of Long Arm Surf & Snow Co., your client. You are requesting the tariff classification on five products that are described as follows. A Gate Rack constructed of textile material, foam, and non-slip neoprene is packaged in a mesh bag; the item is used for carrying a surfboard in a truck. A Strap Pad constructed of the exact materials as the Gate Rack; it is designed for transporting the board on the roof of a car. A Nose Boot of either nylon or polyester that protects the end of a surfboard when you travel with it. A Board Sling also of either polyester or nylon that enables you to carry the surfboard over your shoulder. The Tight Strap Tie-Downs made of webbing material, packaged 2 in each mesh bag; the tie-downs are designed for securing the board to a roof of a car. All of the items described above will be classified as accessories to surf boards in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office. The applicable subheading for the surf board accessories: Gate Rack, Strap Pad, Nose Boot, Board Sling, and Tight Strap Tie-Downs will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your 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/. 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