The tariff classification of skateboard from China

N010175 May 14, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Fung Alan Sourcerite Factory Limited 3/F., William Enterprise Industrial Building San Po Kong, Kowloon, Hong Kong 852 RE: The tariff classification of skateboard from China Dear Mr. Alan: In your letter dated April 20, 2007, you requested a tariff classification ruling. The samples submitted are as follows: Product A is a skateboard measuring approximately 30 inches long and 9 inches wide with urethane wheels. The platform is made of Canadian Hard Rock Maple wood and comes with a 4-color screen print that can be affixed to the platform. Product B is a skateboard measuring approximately 30 inches long and 9 inches wide with urethane wheels. The platform is made of a wood mix 50% Canadian Maple and 50% Chinese Maple mix of wood and comes with a 4-color screen print that can be affixed to the platform. The above articles will be used principally for physical exercise. The applicable subheading for the skateboard will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…Other: Other: Other. The rate of duty will be 4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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