United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 HQ Rulings > HQ 959152 - HQ 959745 > HQ 959632

Previous Ruling Next Ruling
HQ 959632




February 18, 1998

CLA-2 RR:CR:GC 959632 RTR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.11.40

Mr. James B. Silliman
Fritz Companies, Inc.
2520 Aviation Way, Unit H
Colorado Springs, CO 80916

RE: Telemark skis; randonee skis; cross-country (Nordic) skis; downhill (Alpine) skis; free-heal bindings; fixed-heal bindings; hybrid skis for downhill and cross-country applications

Dear Mr. Silliman:

This is in response to your letter, dated August 5, 1996, on behalf of Cima, Inc., DBA Tua Ski Company, regarding the tariff classification of telemark and randonee skis under the Harmonized Tariff Schedule of the United States (HTSUS). We regret the delay in responding.

FACTS:

The merchandise consists of "telemark" or "randonee" skis (collectively hereinafter "telemark"), which are suitable for both downhill and cross-country skiing, and are imported without bindings.

Whereas in the past it was necessary for the downhill skier to change equipment before switching to a cross-country course (and vice-versa), by using telemark skis in conjunction with "free-heal" bindings, it is currently possible to traverse a ski course, which includes both downhill and cross-country terrain, without changing equipment. A skier versed in the telemark turning technique can alternate freely between downhill and cross-country trails.

In your letter you state that "contemporary construction of telemark' skis differs little... from Alpine ski construction." Furthermore, there are significant differences between cross country skis and telemark skis. Telemark skis have an hour-glass ("Q-tip") shape, metal edge, and single camber construction, which allows for torsional flexibility (ski becomes flat when under pressure). While cross-country skis generally do not possess these characteristics, downhill skis (particularly "giant slalom" downhill skis) generally have all of them.

The provisions under consideration are as follows:

9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
Snow skis and other snow ski equipment; parts and accessories thereof:

9506.11 Skis and parts and accessories thereof, except ski poles:

9506.11.20 Cross-country skis

9506.11.40 Other skis

ISSUE:

Whether telemark skis are classifiable as "cross-country skis" in subheading 9506.11.20, HTSUS, or as "other skis" in subheading 9506.11.40, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

You contend that for classification purposes telemark skis should be treated as cross-country skis of subheading 9506.11.20, HTSUS, because the intended use at the time of importation is cross-country skiing. We disagree.

In HQ 085523, dated December 23, 1989, in which snowboards were classified in subheading 9506.11.40, HTSUS, Customs reasoned that subheading 9506.11, HTSUS, embraces elements of a use provision and an eo nomine provision. In part, the provision describes skis of a class or kind principally used to glide over snow. However, the principal issue centered around the determination of whether or not snowboard skis qualify as "skis" as that term is used in the nomenclature. Likewise, in the case of telemark skis, the determination to be made is not whether they are used in the same manner as cross-country skis, but whether they are, in fact, cross country skis, as that term is used in the nomenclature, and thus, whether they should be included in the eo nomine provision for cross country skis.

In general, the characteristics of downhill skis are: an hour-glass ("Q-tip") shape, metal edge, and single camber construction, which allows for torsional flexibility (ski becomes flat when under pressure). In general, the characteristics of cross-country skis are: a uniform silhouette (width is nearly consistent at tip, waist and tail), no metal edge (because there is no need to cut snow in cross-country skiing), and double camber construction for high torsional stiffness (allows ski to maintain concavity even when under pressure). The following chart further illustrates the characteristics of telemark, downhill and cross-country skis.

Ski Type
Metal Edge
Hour-glass
Shape
Torsional
Flexibility

Telemark yes yes flexible

Downhill yes yes flexible

Cross-country no no stiff

It is well settled that merchandise must be classified with reference to its condition as imported. Thus, it is of no relevance that free-heal bindings are eventually affixed to telemark skis. The critical consideration is that they are imported without the bindings of any kind, and therefore, do not bear a similarity to the cross-country skis of subheading 9506.11.20, HTSUS. Rather, they strongly resemble downhill skis, which are classified in subheading 9506.11.40, HTSUS, for articles and equipment for general physical exercise, gymnastics, athletics, other sports including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: water skis, surf boards, sail boards and other water-sport equipment; parts and accessories thereof: skis and parts and accessories thereof, except ski poles: cross-country skis; other skis.

You also argue for the application of GRIs 3 and 4. However, we believe that the classification of telemark skis can be accomplished at the GRI 1 level, because of the nature of the merchandise, and the language of subheading 9506.11, HTSUS.

For these reasons, telemark skis are closer in construction to downhill skis than to cross-country skis, and are classifiable in subheading 9506.11.40, HTSUS, Articles and equipment for general physical exercise, gymnastics, athletics, other sports including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Water skis, surf boards, sail boards and other water-sport equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Cross-country skis; Other skis.

HOLDING:

Pursuant to GRI 1, telemark snow skis are properly classified under subheading 9506.11.40, HTSUS, as Articles and equipment for general physical exercise, gymnastics, athletics, other sports including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Water skis, surf boards, sail boards and other water-sport equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Cross-country skis; Other skis. The rate of duty is 3.1% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling

See also: