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NY F85902




April 19, 2000

CLA-2-95:RR:NC:2:224 F85902

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.4000

Kim TwoBulls
Imaginair, Inc.
1225 Karl Ct.
Wauconda IL 60084

RE: The tariff classification of an inflatable snow toboggan from China.

Dear Ms. TwoBulls:

In your letter dated April 4, 2000, you requested a tariff classification ruling.

The article is described as a Quickplay Snow Toboggan, style No. 71020. The inflatable toboggan weighs 9.5 pounds and is made of 18-gauge PVC material. It measures 87 x 28 x 6 and is designed for up to three sledders. To replace the "tracking" feature lost by manufacturing the article of plastic, rather than wood, the model has "runner" material on the bottom of the toboggan.

The applicable subheading for the Quickplay Snow Toboggan will be 9506.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for sleds, bobsleds, toboggans and the like and parts and accessories thereof: toboggans. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 (212) 637-7015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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