The tariff classification of an infill kit from China

N302155 February 6, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Mr. Rory Kelly Surf Hardware USA 7615 Othello Avenue Suite B San Diego, CA 92111 RE: The tariff classification of an infill kit from China Dear Mr. Kelly: In your letter submitted December 9, 2018, you requested a tariff classification ruling. A sample of the “FCS II TAB INFILL KIT,” Serial Number 10933, was received with your inquiry. FCS II Compatibility Infills are designed to fill the gap between the front tab of the original (dual tab) FCS surf/SUP board fin and the front of the FCS II plug front slot. The kit contains 5 specially-fitted silicone rubber spacers, 10 grub screws and 1 Allen key, all packaged for retail sale, in a printed anti-static bag. These infills are made from high quality silicone rubber which will not damage the plugs or fins. They are also extremely durable, light and built to withstand extreme temperature and corrosive conditions. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with General Rules of Interpretation (GRI) 3. The instant infill kit consists of at least two different articles that are, prima facie, classifiable in different headings, put up together to carry out a specific activity and are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.” In accordance, in part, with GRI 3b… goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. It is the opinion of this office that the items which impart the essential character of this particular set are the specially-fitted spacers which are considered to be parts and accessories of surfboards. The applicable subheading for the infill kit, Model: FCS II TAB INFILL KIT, 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. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division