A83966 A8 Ruling Active

The tariff classification of the Ski Rack from Canada.

Issued June 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0020

Headings: 9403

Product description

The submitted literature depicts the item, the Ski Rack, as a ski, bicycle and snow board storage rack. The rack is installed outside of ski hills in skier traffic areas and is meant as a receptacle for snowboards and skis during the winter months and for bicycles in the summer. There is a space for signs on uprights above the unit. It sits on the floor or ground and is composed of a steel tubing (4'8" width x 3'8" depth x 4'0" height). One half inch diameter rubber hosing is used as a protective covering on steel parts exposed to ski surfaces. All raw materials used to fabricate the ski rack are manufactured in North America.

CBP rationale

The applicable subheading for the Ski Rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.

Full text

NY A83966 June 11, 1996 CLA-2-94:RR:NC:FC:233 A83966 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Ms. Nancy Paquette Off the Floor Storage Company 1250 boul. St. Jos‚ La Prairie, QC Canada J5R 6A9 RE: The tariff classification of the Ski Rack from Canada. Dear Ms. Paquette: In your letter dated March 13, 1996, you requested a tariff classification ruling. The submitted literature depicts the item, the Ski Rack, as a ski, bicycle and snow board storage rack. The rack is installed outside of ski hills in skier traffic areas and is meant as a receptacle for snowboards and skis during the winter months and for bicycles in the summer. There is a space for signs on uprights above the unit. It sits on the floor or ground and is composed of a steel tubing (4'8" width x 3'8" depth x 4'0" height). One half inch diameter rubber hosing is used as a protective covering on steel parts exposed to ski surfaces. All raw materials used to fabricate the ski rack are manufactured in North America. The applicable subheading for the Ski Rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be 2.4% 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 Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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