N019824 N0 Ruling REVOKED

The tariff classification of surfboard accessories from Vietnam

Issued November 29, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

You are requesting the tariff classification on four products that are described as follows. Style CAR0001, Tie-Down Straps, will be constructed of 100% nylon with a metal clamp covered with neoprene. The Tie-Downs are used to secure the surfboard to the roof rack of a vehicle. The Tie-Downs are packaged and sold in a nylon storage bag. Style CAR0003, an Aerial Roof Pad, consists of two pads of 100% polyester, foam padding, and a secure closure. The Roof Pads serve to protect a surfboard from damage that a roof rack may cause. The Roof Pads will be packaged and sold in its own nylon storage bag. Style CAR0004 is called a Tailgate Pad. It is constructed of 100% polyester, foam padding, rubber backing, nylon straps, and plastic adjustment clasps. The Tailgate Pad holds a surfboard securely on a pickup truck tailgate. Style CAR0005, a Single Soft Rack, is made of 100% polyester, foam padding, nylon straps, rubber backing, and metal clasps. It is designed to carry a surfboard on the roof of a vehicle. The item is sold in a nylon storage bag. All of the items described above will be classified as accessories to surf boards in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office.

CBP rationale

The applicable subheading for the surf board accessories: Tie-Down Straps, Aerial Roof Pads, Tailgate Pad, and Single Soft Rack will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: other…other.

Full text

N019824 November 29, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Debbie Carchidi Quicksilver 5600 Argosy Circle, #300 Huntington Beach, CA 92649 RE: The tariff classification of surfboard accessories from Vietnam Dear Ms. Carchidi: In your letter dated November 14, 2007, you requested a tariff classification ruling, on behalf of Quicksilver, your client. You are requesting the tariff classification on four products that are described as follows. Style CAR0001, Tie-Down Straps, will be constructed of 100% nylon with a metal clamp covered with neoprene. The Tie-Downs are used to secure the surfboard to the roof rack of a vehicle. The Tie-Downs are packaged and sold in a nylon storage bag. Style CAR0003, an Aerial Roof Pad, consists of two pads of 100% polyester, foam padding, and a secure closure. The Roof Pads serve to protect a surfboard from damage that a roof rack may cause. The Roof Pads will be packaged and sold in its own nylon storage bag. Style CAR0004 is called a Tailgate Pad. It is constructed of 100% polyester, foam padding, rubber backing, nylon straps, and plastic adjustment clasps. The Tailgate Pad holds a surfboard securely on a pickup truck tailgate. Style CAR0005, a Single Soft Rack, is made of 100% polyester, foam padding, nylon straps, rubber backing, and metal clasps. It is designed to carry a surfboard on the roof of a vehicle. The item is sold in a nylon storage bag. All of the items described above will be classified as accessories to surf boards in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office. The applicable subheading for the surf board accessories: Tie-Down Straps, Aerial Roof Pads, Tailgate Pad, and Single Soft Rack will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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