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N019002 N0 Ruling Active

The tariff classification of Subskate (Underwater Skateboard) from China

Issued November 5, 2007 by U.S. Customs and Border Protection.

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N0 N019002 (November 5, 2007)

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

According to your literature, this product mimics an underwater skateboard designed to be ridden in a swimming pool or the ocean. This toy is put up for the amusement of children.

CBP rationale

The applicable subheading for the Subskate will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise…water skis, surf board, sailboard and other water sport equipment…other…other.

Full text

N019002 November 5, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Subskate (Underwater Skateboard) from China Dear Ms. Aldinger: In your letter dated October 24, 2007, you requested a tariff classification ruling. The sample submitted, Subskate, consists of a plastic board measuring approximately 31 ½ inches in length and 7 ½ inches in width. According to your literature, this product mimics an underwater skateboard designed to be ridden in a swimming pool or the ocean. This toy is put up for the amusement of children. The applicable subheading for the Subskate will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise…water skis, surf board, sailboard and other water sport equipment…other…other. The rate of duty will be Free. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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