The tariff classification of a paddleboard and bag from Thailand and China

N270705 December 4, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Denise Faille Flow Sports Inc. 1021 Calle Recodo San Clemente, CA 92673 RE: The tariff classification of a paddleboard and bag from Thailand and China Dear Ms. Faille: In your letter received November 16, 2015, you requested a tariff classification. Photographs of the Recon 9.9 TW Paddleboard and a sample of its specially fitted storage bag were received with your inquiry. The paddleboard measures approximately 9’9” (L) x 29.5” (W) and weighs 22 lbs. It is constructed with a top surface made of a diamond grooved EVA deck pad to prevent slippage atop multiple layers consisting of carbon rail reinforcement, reinforced “tuff-wood deck” and light weight molded EPS core. Imported in the same container with the paddleboards are the specially fitted storage bags. In your request you ask whether the paddleboard and bag can be classified together. Certain containers may be classified with the articles they are designed to hold if the requirements of GRI 5 are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. While the bags are specially shaped or fitted to contain a specific set of articles, suitable for long-term use, and entered with the paddleboards, storage bags are not normally sold with paddleboards. This office researched how retailers sell their paddleboards and, other than aftermarket/used paddleboards sales, bags are not sold with the paddleboards. Normally these bags are sold separately from one’s purchase of a paddleboard. Therefore, GRI 5(a) is not applicable since it is not the industry’s normal sales practice to provide the customer with a bag upon purchase of a paddleboard. Moreover, while the paddleboards are imported in the same container with the bags, they are not put up in a manner suitable for sale directly to users without repacking. Therefore, it does not qualify as a set for tariff purposes. In either case, the paddleboard bag must be classified separately. The applicable subheading for the Recon 9.9 TW Paddleboard will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be Free. Your inquiry does not provide enough information for us to give a classification ruling on the paddle board bag.  Your request for a classification ruling should include a sample as well as a specific breakdown of the components used to construct the bag.  For textile materials, provide the fiber content.  For example, 100% nylon or 20% cotton, 80% polyester. The submitted sample is constructed of different materials on each side. Thus, we need the breakdown for both materials.  One side appears to be coated in plastics. Please confirm if there are any coatings of plastic. Please also provide the item number for the sample and the breakdown of all the components by value. When this information is available, you may wish to consider resubmission of your request.  We are returning any related samples, exhibits, etc.  If you decide to resubmit your request, please include all of the material that we have returned to you. Please note, is not necessary to submit separate requests for additional styles that vary slightly in size or shape.  However, separate requests will be required if the components with which they are made are different. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division