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NY I84817




August 12, 2002

CLA-2-95:RR:NC:2:224 I84817

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.4500

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

RE: The tariff classification of snow sleds and toboggans from China.

Dear Mr. Ralston:

This letter replaces the ruling letter we sent to you under file number I83844. The purpose of this replacement letter is to correct a clerical error that was made in NY I83844 dated July 11, 2002.

You are requesting the tariff classification on five styles of snow sleds and toboggans as follows: #5002 Snow Go, #5005 Snow Blaster, #5009 Monster Boggan, #5010 Snow Spinner and #5012 Snow Shuttle. All five styles are inflatable and designed to be used in snow. Styles 5002, 5010 and 5012 are sleds, while styles 5005 and 5009 are toboggans. All five styles (sleds and toboggans both) are constructed of polyvinyl chloride material of 18 to 22 gauge. The sleds and toboggans will be classified in Chapter 95 of the HTSUSA as other sleds and toboggans. Illustrations were submitted, in lieu of samples.

The applicable subheading for the snow sleds and toboggans, styles 5002, 5005, 5009, 5010 and 5012 will be 9506.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsparts and accessories thereof: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories.” The rate of duty will be 2.8 % ad valorem.

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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