The tariff classification of a ride-on snow sled from China.
Issued March 23, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.99.4500
Headings: 9506
Product description
The merchandise is described as the Snow Hog, product #38044, a ride on snow sled manufactured from blow molded high-density polyethylene. The Snow Hog is a recreational device for coasting down snow-covered hills.
CBP rationale
The applicable subheading for these snow sleds will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories.
Full text
NY L83331 March 23, 2005 CLA-2-95:RR:NC:2:224 L83331 CATEGORY: Classification TARIFF NO.: 9506.99.4500 Kevin Anderson Wham-O Inc. 5903 Christie Avenue Emeryville CA 94608 RE: The tariff classification of a ride-on snow sled from China. Dear Mr. Anderson: In your letter dated March 8, 2005, you requested a tariff classification ruling. The merchandise is described as the Snow Hog, product #38044, a ride on snow sled manufactured from blow molded high-density polyethylene. The Snow Hog is a recreational device for coasting down snow-covered hills. The applicable subheading for these snow sleds will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories. “ The rate of duty will be 2.8 percent ad valorem. In your letter, you believe subheading 9503.90.0080, the provision in the tariff for “other toys” is applicable for this merchandise. The Snow Hog, rather than being a toy simply for the amusement of children or adults, is considered to more accurately meet the tariff criteria of a sport recreational device in heading 9506 of the HTS. Further, as a type of sled it is identified by name in the subheading language. 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
More rulings on the same tariff codes
The tariff classification of the “ESLA Tradition Kicksled,” the “ESLA Kickspark,” the “ESLA Adventure Sled” and the “Kickbike City Adult Scooter” from Finland
The tariff classification of an inflatable snow tube and its cover from Vietnam and Taiwan.
The tariff classification of a “Shred Snow Skate” and “Amerisport” snow tube from China.
The tariff classification of a toy snow mold, inflatable snow/water tube and an inflatable snow sled from China.
The tariff classification of a sled and toboggan cushion covers from Canada
The tariff classification of an inflatable snow tube from China
The tariff classification of a sled scooter from China
The tariff classification of Snow Ball Blaster Target Game and Snow Boogie Air Disc from China
The tariff classification of a Snow Saucer from China and Mexico.
The tariff classification of snow sleds from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →