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The tariff classification of framed skateboard models from China
Issued June 3, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N059602 (June 3, 2009)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
The products consist of mounted and framed reduced scale representations of classic skateboards. The sample skateboard measures approximately 10 ½” long x 3 ½” wide. It is one of a series representing skateboards designed by noted professionals. The skateboard models may or may not have a wheel undercarriage attached. The sample submitted did not have an undercarriage. The skateboard is made of maple wood and is painted and printed with a distinctive design. It is mounted inside a plastic box frame that is sealed shut with screws. The frame has a clear front and a hole in the back for hanging on a wall. Information regarding the original skateboard that the model represents is mounted underneath the skateboard inside the box frame. The framed skateboard model is packed in a retail paperboard box printed with additional information about the skateboard and the designer. The product is not principally designed to amuse; it is a decorative article intended for display.
CBP rationale
The applicable subheading for the framed Tech Deck Collector Series™ skateboard models will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood.
Full text
N059602 June 3, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Bob Sanshuk C.H. Robinson International, Inc. 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of framed skateboard models from China Dear Mr. Sanshuk: In your letter dated May 11, 2009, on behalf of Spin Master Inc., you requested a tariff classification ruling. The ruling was requested on the Tech Deck Collector Series™ of skateboards. One sample was submitted, which will be returned to you as you requested. The products consist of mounted and framed reduced scale representations of classic skateboards. The sample skateboard measures approximately 10 ½” long x 3 ½” wide. It is one of a series representing skateboards designed by noted professionals. The skateboard models may or may not have a wheel undercarriage attached. The sample submitted did not have an undercarriage. The skateboard is made of maple wood and is painted and printed with a distinctive design. It is mounted inside a plastic box frame that is sealed shut with screws. The frame has a clear front and a hole in the back for hanging on a wall. Information regarding the original skateboard that the model represents is mounted underneath the skateboard inside the box frame. The framed skateboard model is packed in a retail paperboard box printed with additional information about the skateboard and the designer. The product is not principally designed to amuse; it is a decorative article intended for display. The applicable subheading for the framed Tech Deck Collector Series™ skateboard models will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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