The tariff classification of a paddle board and accessories set from China
Issued June 19, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.29.0080
Headings: 9506
GRI rules applied: GRI 3(b)
Product description
The product is comprised of a stand-up paddle board measuring approximately 10’(L) x 32”(W) x 7”(H), composed of ABS molded plastic with an expanded polystyrene core wrapped in a layer of fiberglass. The accessories include a paddle, a surf leash, a tracking fin and a carry/storage bag. All of the items are designed to be used in the sport of paddle boarding and are suitable for all ages and skill levels. All of the aforementioned items are packaged together for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. The stand-up paddle board with accessories is considered a set for tariff purposes. This office maintains that the paddle board imparts the essential character of the set.
CBP rationale
The applicable subheading for the stand-up paddle board and accessories set will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.
Full text
N304495 June 19, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Sara Hinst Customs Compliance Supervisor Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a paddle board and accessories set from China Dear Ms. Hinst: In your letter dated May 10, 2019, you requested a tariff classification ruling. Photographs and a description of a paddle board and accessories set, item number 1900807, were received with your inquiry. The product is comprised of a stand-up paddle board measuring approximately 10’(L) x 32”(W) x 7”(H), composed of ABS molded plastic with an expanded polystyrene core wrapped in a layer of fiberglass. The accessories include a paddle, a surf leash, a tracking fin and a carry/storage bag. All of the items are designed to be used in the sport of paddle boarding and are suitable for all ages and skill levels. All of the aforementioned items are packaged together for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. The stand-up paddle board with accessories is considered a set for tariff purposes. This office maintains that the paddle board imparts the essential character of the set. The applicable subheading for the stand-up paddle board and accessories set will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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