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NY H88625




February 28, 2002

CLA-2-95:RR:NC:2:224 H88625

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0040

David P. Oliveira
WHAM-O
5903 Christie Ave.
Emeryville, CA 94608

RE: The tariff classification of a Skim board from China.

Dear Mr. Oliveira:

In your letter dated February 11, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Morey Skim board. The product is identified with three item numbers: 82005 for the small board, 82006 for the medium board and 82008 for the large size board. The Skim board is constructed of Chinese maple with a transparent lacquer coating. The board is approximately ¼ of an inch in thickness and the board ranges in length from 37 inches to 42 inches, depending on the size. The width is a standard 19 inches, regardless of the length of the board. The board is designed for the beginner to skim down the beach and experience skim-boarding for the first time. The targeted market for the skim board is children aged eight to thirteen. The Skim board will be classified in chapter 95 of the HTSUSA as other water-sport equipment.

The applicable subheading for the Skim board will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: OtherOther.” The rate of duty will be free.

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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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