I82472 I8 Ruling Active

The tariff classification of an all-terrain skateboard from Taiwan.

Issued May 31, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an all-terrain skateboard. The all-terrain in-line skateboard has the following dimensions: 65 inches in length, 12 ½ inches in width, 20 inches tall at the wheels and a 28mm.diameter. Each unit has a weight of 18 lbs. and the two primary uses will be for recreational purposes, and downhill sporting events. The downhill sporting events will consist of rough and smooth downhill racing on the skateboard. You have submitted a detailed illustration of the all-terrain skateboard, in lieu of a sample.

CBP rationale

The applicable subheading for the all-terrain in-line skateboard 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.

Full text

NY I82472 May 31, 2002 CLA-2-95:RR:NC:2:224 I82472 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Jerry Lockhart Dirtsurfer USA 926 Preston St. Louisville, KY 40203 RE: The tariff classification of an all-terrain skateboard from Taiwan. Dear Mr. Lockhart: In your letter dated May 10, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an all-terrain skateboard. The all-terrain in-line skateboard has the following dimensions: 65 inches in length, 12 ½ inches in width, 20 inches tall at the wheels and a 28mm.diameter. Each unit has a weight of 18 lbs. and the two primary uses will be for recreational purposes, and downhill sporting events. The downhill sporting events will consist of rough and smooth downhill racing on the skateboard. You have submitted a detailed illustration of the all-terrain skateboard, in lieu of a sample. The applicable subheading for the all-terrain in-line skateboard 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

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