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NY N022479




February 8, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0080

Ms. Karen Quintana
New Wave Logistics (USA) Inc
Dba NYK Logistics Americas
2417 E. Carson St., Suite 200
Long Beach, CA 90810

RE: The tariff classification of a Wake Board/Boot Combo from China

Dear Ms. Quintana:

In your letter dated January 14, 2008, you requested a tariff classification ruling, on behalf of The Sports Authority, your client.

You are requesting the tariff classification on a product that is described as a Wake Board/Boot Combo; there is no designated item or style number for the merchandise. The wake board is a water sport item, similar to a surf board, used in combination with a boot that is designed as an attachment to the wake board. The boot is affixed to the board by means of a base plate, two thumb bolts, and screws. The boots are not suitable for walking but are only functional when riding on the wake board. The boot and wake board work in conjunction with one another. Illustrations were submitted instead of samples.

The applicable subheading for the Wake Board/Boot Combo will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sportsparts and accessories thereof: water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other other. The rate of duty will be free.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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