The tariff classification of skateboard tools from Taiwan

NY R04980 October 4, 2006 CLA-2-95:RR:E:NC:2:224 R04980 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Erik V. Chmelar Alpha Skateboard Company, Inc. 371 Elan Village Ln #112 San Jose, CA 95134 RE: The tariff classification of skateboard tools from Taiwan Dear Mr. Chmelar: In your letter dated September 27, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as skateboard tools. The skateboard tools are called Alpha Micro tools however no item numbers have been designated for the skateboard tools. The tools include the following: 9/16”, ½”, and 3/8” open-end wrenches, ½” socket, and a double-ended screwdriver bit with 1/8” Allen and # 2 Phillips ends. The tools are not hand tools for general use; the tools are specifically designed to adjust skateboards. Illustrations were provided, in lieu of samples. The applicable subheading for the Alpha Micro skateboard tools 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…parts and accessories thereof: other: other…other. The rate of duty will be 4% 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