The tariff classification of skateboard parts and accessories from Taiwan or Hong Kong.

NY I81732 May 24, 2002 CLA-2-95:RR:NC:2:224 I81732 CATEGORY: Classification TARIFF NO.: 9506.99.6080 John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road- Suite 160 Eagan, MN 55121 RE: The tariff classification of skateboard parts and accessories from Taiwan or Hong Kong. Dear Mr. Mattson: In your letter dated May 13, 2002, you requested a tariff classification ruling, on behalf of Konik Trends, Inc., your client. You are requesting the tariff classification on a skateboard kit that contains one set of four plastic wheels, one oval-shaped paper-backed pressure sensitive PVC sticker and one piece of paper-backed pressure sensitive abrasive grip tape, measuring about nine inches wide by thirty- three inches long. The skateboard kit will be sold in one retail package (photograph enclosed) and will be available in three different kit themes. The grip tape will cover the entire top of the skateboard (a sample has been provided). You have also enclosed detailed photos of the kit in the three themes, in lieu of samples. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is according to the terms and headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The imported merchandise, the skateboard kit, is considered a set for the purposes of the harmonized system. When the essential character of a set can be determined, the entire set is classified as if it consisted only of the item that imparts the essential character to the whole good, employing the principle of GRI 3 (b). In this case, the essential character of the skateboard kit is imparted to the whole kit by the wheel portion of the kit, therefore the entire set is classified as parts of skateboards in Chapter 95 of the HTSUS: parts of equipment for general physical exercise. The applicable subheading for the skateboard parts and accessories (wheels, grip tape and PVC sticker) will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: Other…Other.” The rate of duty will be 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division