The tariff classification of a toboggan from Canada.

NY 807361 March 2, 1995 CLA-2-95:S:N:N8:224 807361 CATEGORY: Classification TARIFF NO.: 9506.99.4000 Linda Hatcher Canadian Ski Patrol System Central Zone 750 Oakdale Road, Unit 50 Downsview, Ontario M3N 2Z4 RE: The tariff classification of a toboggan from Canada. Dear Ms. Hatcher: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 1, 1995 DESCRIPTION OF MERCHANDISE : Toboggan made of fiberglass construction with stainless steel runners and removable handle bars with 3 position height adjustment. HTS PROVISION : Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Toboggans; bobsleds and luges of a kind used in international competition. HTS SUBHEADING : 9506.99.4000 RATE OF DUTY : Free A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport