May 29, 2009 CBP Bulletin Notice on Classification of Carrier of Skis and Ski Poles
In the May 29, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 22), CBP published a notice proposing to revoke one ruling and a treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of the "Sling-Ski" carrier for skis and ski poles. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received an interpretive ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by June 29, 2009, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
"Ski-Sling" ski and ski pole carrier. The product is a ski and ski pole carrier that allows users to carry their ski equipment hands-free. One "Ski-Sling" consists of two tough and flexible Hytrel holding members that contain a soft inner lining to protect skis from abrasion, a proprietary alloy ring for attachment of the clasps of shoulder strap and a micro-adjustable ratcheting closure system that allows for maximum tightening with minimal effort. The length of the shoulder strap is adjustable to suit large adults to small children equally and has a weight-distributing flexible pad and 2-light-weight D-rings to facilitate clipping of accessories (e.g., gloves, helmet, sunglasses, goggles, key chain, etc.).
CBP is proposing to issue HQ H007654 in order to revoke NY N006891and reclassify the "Sling-Ski" under HTS 8479 as "machines and mechanical appliances not specified or included elsewhere" rather than under HTS 9506 as "parts and accessories of sports equipment."
CBP makes this change based on the definition of "accessory", the Explanatory Notes (ENs), and prior rulings.
The term "accessory" is not defined in the HTS or in the ENs. However, CBP has stated that the term "accessory" is generally understood to mean an article which is not necessary to enable the goods with which they are intended to function. Accessories are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation).
CBP now proposes that the merchandise cannot be considered an "accessory" of heading 9506. The "Sling-Ski" does not directly act on or contact the snow-skis or other snow-ski equipment in any way or contribute to the effectiveness of the principal article. It is used to allow users to carry their ski equipment hands-free. Therefore, the merchandise is excluded from heading 9506.
EN 84.79 provides that the heading covers "Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or appliance." CBP's examination of the sample reveals that the "Sling-Ski" is a type of machine that meets the provisions of heading 8479.
In addition, in prior rulings (see bulletin for ruling numbers), ratchet tie down instruments consisting of nylon straps, gear and pawl mechanisms, used to secure various articles, have been classified in heading 8479.
CBP now proposes that by application of GRI 1, the "Sling-Ski Universal Ski & Ski-Pole Carrying System" is classified in subheading 8479.89.98 as: "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter . . . : Other machines and mechanical appliances: Other: Other."
Proposed: 8479.89.98, 2.5%; current: 9506.19.80.80, 2.8%
(Note: CBP also states in its proposed ruling that the item classified under 8479.89.98 may be subject to quota under subheadings 9817.84.01 and 9902.11.17.)
May 22, 2009 CBP Bulletin (Vol. 43, No. 22) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/