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May 19, 1999

CLA-2-95:RR:NC:2:224 E81393

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.11.2000

Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain NY 12919

RE: The tariff classification of a snow ski package from Canada.

Dear Mr. Ralston:

In your letter of May 5, 1999, you requested a tariff classification ruling on behalf of your client, Trak, Inc.

The merchandise consists of a pair of cross-country skis with attached bindings packaged with a pair of cross-country ski poles. It is said that the bindings represent approximately 10 percent of the total value of the package. The poles represent another 10 percent and the skis the remaining 80 percent. The poles and bindings are manufactured in Italy or Norway and combined in Canada with the Canadian-made cross-country skis. The sample will be returned at your request.

This item, consisting of two components - skis and ski poles - is considered a set for tariff purposes and is classified as if it consisted solely of the component which imparts the essential character to the combination, that is, as skis.

Accordingly, the applicable tariff provision for the packaged set of cross-country skis with ski poles will be 9506.11.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for snow-skis and other snow-ski equipment; parts and accessories thereof: skis and parts and accessories thereof, except ski poles [when imported separately]: cross-country skis. The general rate of duty will be 0.7 percent ad valorem. The merchandise does not qualify for preferential treatment under the North American Free Trade Agreement (NAFTA) because the non-originating bindings and poles used in the production of the finished ski package will not undergo the change in tariff classification required by General Note 12(t)/9506.5, HTSUSA.

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 (212) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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