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 > 2007 NY Rulings > NY N007859 - NY N007945 > NY N007859

Previous Ruling Next Ruling
NY N007859




March 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a Skateboard Ball Bearing Repair Kit from China

Dear Mr. Hoffacker:

In your letter dated February 26, 2006, you requested a tariff classification ruling, on behalf of SKF USA Inc., your client.

You are requesting the tariff classification on a Skateboard Ball Bearing Repair Kit. The kit is comprised of the following components: 4 small aluminum inserts or spacers, SKF part number N2S8B-INSERT, 8 ball bearings, SKF part number N2S8B-2RSJ, 1 SKF decal, SKF part number 457988, 1 tin packing box, SKF part number 457992, and 1 plastic pad, SKF part number 457997. You have enclosed detailed images of the kit, in lieu of samples.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is determined in accordance with the General Rules of Interpretation (GRI’s). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may be applied.

The imported merchandise, the skateboard repair kit, is considered a set for the purposes of the Harmonized System. Using the principle of GRI 3 (b), when the essential character of a set can be determined, the entire set is classified as if it consisted only of the item that imparts the essential character to the whole good. In the instant case, the essential character of the skateboard repair kit is imparted by the skateboard ball bearings portion of the kit. Therefore the entire set is classified as parts of skateboards.

The applicable subheading for the Skateboard Ball Bearing Repair Kit will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor gamesparts and accessories thereof: otherother. The rate of duty will be 4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Previous Ruling Next Ruling

See also: