Skateboard Trucks from Germany

HQ 088679 April 4, 1991 CLA-2 CO:R:C:F 088679 SLR CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Don Gesmer 2504 Cerro Vista Drive Rockford, IL 61107-1106 RE: Skateboard Trucks from Germany Dear Mr. Gesmer: This ruling is in response to your many inquiries concerning the proper classification of skateboard trucks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The item at issue is an advanced skateboard steering mechanism, known as a truck. They are sold separately, mostly in specialty retail shops throughout the world. Your inquiries highlight the common characteristics of skateboards and roller skates. Hence, you maintain that skateboards should be classified in heading 9506.70, the provision for ice skates and roller skates, parts and accessories thereof. It would follow, in your judgement, that skateboard parts (specifically, trucks) would be classified in subheading 9506.70 as well. ISSUE: What is the proper classification of skateboard trucks under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. -2- Heading 9506, HTSUSA, provides for: Articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof." Subheading 9506.70, HTSUSA, provides for: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof. Subheading 9506.99 provides for: Other. Explanatory Note (B) to heading 9506 indicates that the heading covers: * * * (7) Ice skates and roller skates, including skating boots with skates attached. * * * (14) Other articles and equipment, such as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar non-motorised vehicles for sliding on snow or ice. (Emphasis added.) The Explanatory Notes to the Harmonized System offer guidance in understanding the provisions of the schedule. Although not legally binding, they do represent the official interpretation of the tariff at the international level. While roller skates and skateboards possess many similarities, they are nonetheless regarded as two distinct articles under the tariff code. The Explanatory Note to heading 9506 lists them separately. Moreover, there exists a strong correlation between the construction of the Explanatory Notes and the placement of the specific subheadings under heading 9506. Accordingly, skateboards are classifiable in subheading 9506.99. -3- Trucks are essential to the functioning of a skateboard. Hence, they qualify as skateboard parts. Chapter 95, Legal Note 3, however, indicates, in pertinent part, that only those "parts and accessories which are suitable for use solely or principally with articles of this chapter are to classified with those articles." The trucks at issue are specially designed for skateboards; they are not interchangeable with other sports articles. As the trucks are principally used as skateboards components, they are classifiable as skateboard parts. HOLDING: Skateboard trucks are classifiable in subheading 9506.99.6080, HTSUSA, which provides for articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: other, other, other, other. The applicable rate of duty is 4.64 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division