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NY 807560




March 15, 1995

CLA-2-88:S:N:N1:106 807560

CATEGORY: CLASSIFICATION

TARIFF NO.: 8804.00.0000

Ms. Joanne Muro
Global International Inc.
155-06 So. Conduit Avenue
Jamaica, NY 11434

RE: The tariff classification of a paraglider from France

Dear Ms. Muro:

In your letter dated February 27, 1995, on behalf of your client GMI Group, you requested a tariff classification ruling. You included descriptive brochures with your request.

The paragliders in question usually consist of a paraglider wing, wing lines and risers, and a pilot's harness. There are times when the pilot's harness will not be imported with the other parts of the paraglider. Paragliders have non-porous canopies and other features similar to those of a parachute (shape, cord shroud lines, pilot's harness). However, this similarity does not extend to their aerodynamic behavior. Under certain conditions, paragliders, like gliders and hang gliders, can follow ascending trajectories. Parachutes, which have highly porous canopies, follow purely descending trajectories.

Under Article 7 of the Harmonized System Convention, the Harmonized System Committee (HSC) is established to prepare Explanatory Notes, Classification opinions and other advice as guidance for the interpretation of the Harmonized System. This guidance can take the form of classification decisions.

At its Tenth Session in October 1992 (see Doc. 37.533), the HSC determined that paragliders were classifiable under heading 8804, HTSUS. The Committee also voted to amend the heading text to read as follows (changes are underlined):

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts and accessories thereto. The HSC further voted to amend the text of Harmonized Commodity Description and Coding System Explanatory Note (EN) 88.04. These notes constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. The following language was added to the text of EN 88.04:

This heading also covers paragliders which are designed for launching oneself from the side of a mountain, the top of a cliff, etc. and which consist of a folding shroud (wing), cord shroud lines for steering in air currents and a harness for the pilot.

However, their similarity to parachutes does not extend to aerodynamic behaviour : under certain conditions and if air currents so permit, paragliders may follow ascending trajectories.

In the light of the foregoing, the applicable subheading for the paraglider, with or without pilot's harness, will be 8804.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parachutes (including dirigible) and rotochutes; parts and accessories thereto. The rate of duty will be 5.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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