The tariff classification of motorized skateboards from China.

NY R02559 September 16, 2005 CLA-2-95:RR:NC:2:224 R02559 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Len Vincent Attard M-viron 84 High Street Cheltenham Gloucestershire GL50 1EG UK RE: The tariff classification of motorized skateboards from China. Dear Mr. Attard: In your electronic request dated September 13, 2005, you requested a tariff classification ruling. The merchandise is electric powered skateboards, model numbers UM71 and UM72. Both rechargeable skateboards are equipped with a battery powered 150w motor propelling the skateboard to a maximum range of 15km at a maximum speed of 18 mph. The model UM71 features a wireless hand held remote control that gives control over speed and braking. Motorized skateboards are classifiable as sport entertainment products in heading 9506 of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for these electric powered skateboards will be 9506.99.6080, HTS, which provides for “Articles and equipment for genral physical exercise, gymnastics, athletics, other sports or outdoor games…Other: Other, Other.” The rate of duty will be 4 percent ad valorem. 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