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HQ 956485



August 4, 1994
CLA-2 CO:R:C:F 956485 NL

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

Mr. Franz Reichert
Chief Financial Officer
Rad Board
304 Joy Street
Fort Oglethorpe, GA 30742

RE: "Rad Board" Recreational Wheeled Device; NYRL 896821

Dear Mr. Reichert:

This is in reply to your letter of April 28, 1994, in which you request reconsideration of a ruling concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a patented device sold by your company.

FACTS:

In New York Ruling 896821 (April 19, 1994), Customs described the "Rad Board" device as consisting of three multi-angled platforms connected by tubular pipe to which is attached eight wheels and four handles. The associated product literature indicated that the Rad Board could be ridden on like a scooter, sat in as a sidewalk bobsled, or ridden in stand-up skateboard fashion. Customs found that the Rad Board is principally used as a sport maneuvering device, similar to a skateboard, requiring a degree of athletic skill involving elements of timing, coordination and balance. Classification was in subheading 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: Other: Other: Other, Other."

Your letter contends that the Rad Board is a children's scooter and falls within the scope of subheading 9501.00.4000, HTSUS, which provides for wheeled toys to be ridden by children. You point out that heading 9501 specifically provides for "scooters", and that the device is marketed to children between 6 and 16 years of age who are not capable of handling a sport maneuvering device such as a skateboard.

ISSUE:

Whether the device is a wheeled toy of heading 9501 or an article for athletics, other sports or outdoor games in heading 9506.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Tariff at the international level, facilitate classificaiton under the HTSUS by ofering guidance in understanding the scope of the headings and GRIs.

Upon review, it is the opinion of this office that the determination reached in NYRL 896821 as to the tariff classification of the Rad Board device was correct, and we decline to modify it.

The Explanatory Note covering heading 9506 HTSUS, at EN 95.06(B), states that this heading is intended to include both roller skates (paragraph 7), and skate boards (paragraph 14). It is our opinion that the Rad Board device is sufficiently similar to roller skates and skate boards, conceptually and functionally, to be classifiable in the same heading.

Heading 9501, HTSUS, your proposed alternative, is limited for instant purposes to devices used exclusively by children. It is clear from the product literature and properties of the Rad Board that it is intended to be used by both children and adults. Hence, it may not be classified under subheading 9501.

HOLDING:

The Rad Board device is classified, as previously determined in NYRL 896821, in subheading 9506.99.6080, HTSUS, the provision for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: Other: Other: Other, Other." The rate of duty is 4.64 percent ad valorem.

Sincerely,

John Durant, Director

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