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J81844 J8 Ruling Active

The tariff classification of a plastic body board from China.

Issued March 10, 2003 by U.S. Customs and Border Protection.

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J8 J81844 (March 10, 2003)

Tariff classification

HTS codes: 9506.29.0040

Headings: 9506

Product description

You are requesting the tariff classification on an item that is identified as a plastic body board, item number BB#1. The product is a board for children that is used to ride in waves at the beach or as a float at a lake or pool. The design on the board depicts a shark’s head and teeth, however the body board will be available in assorted prints. The classification falls within Chapter 95 of the HTS as other water sport equipment. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the plastic body Board, item BB#1, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other.

Full text

NY J81844 March 10, 2003 CLA-2-95:RR:NC:2:224 J81844 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Ms. Marta de la Cuesta Sherry Manufacturing Co., Inc. 3287 NW 65th Street Miami, FL 33147 RE: The tariff classification of a plastic body board from China. Dear Ms. de la Cuesta: In your letter dated February 24, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a plastic body board, item number BB#1. The product is a board for children that is used to ride in waves at the beach or as a float at a lake or pool. The design on the board depicts a shark’s head and teeth, however the body board will be available in assorted prints. The classification falls within Chapter 95 of the HTS as other water sport equipment. You have not requested the return of your sample. The applicable subheading for the plastic body Board, item BB#1, will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other. The rate of duty will be free. 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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