The Product
- A pair of aluminum snowshoes, two aluminum poles and a bag to carry them, sold as one kit.
- The poles are three-piece units with carbon steel tips and plastic winter baskets, adjustable from 25 to 53 inches.
- The bag is felt polyester with a PVC lining, in 9 by 30 inch and 10 by 36 inch sizes, and holds the snowshoes and poles.
- The bag ventilates so the snowshoes dry quickly and covers the spikes to prevent damage in storage or transport.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Faber snowshoe kit | HTS 9506.99.5000 | Articles and equipment for general physical exercise...Snowshoes and parts and accessories thereof |
Explanation
CBP classified the kit as a set put up for retail sale under General Rule of Interpretation 3(b). A set takes the classification of the component that gives it its essential character.
The letter cites Explanatory Note X to GRI 3(b): a retail set is at least two different articles that would fall under different headings, put up together for a particular need or activity, and packed for sale straight to users without repacking. Essential character may come from a component's nature, bulk, quantity, weight or value, or its role in the article's use.
CBP found that component is the snowshoes. The whole kit is classified as if it were snowshoes, on the line under heading 9506 for snowshoes and their parts and accessories.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a pair of snowshoes packed with poles and a carry bag as one kit?
- Are the snowshoes the main article, with the poles and bag going along with them?
- Is the kit packed for sale straight to the user without repacking?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9506.99.5000 | ✓ Still in the schedule | Heading 9506 › Snowshoes and parts and accessories thereof | Today's duty from Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N340525 is a correction to this ruling and covers a snowshoe kit on the same line. The other rulings in the list share the subheading: a pool maintenance kit (N304486), a plastic ice rink kit (A89004), a Kick the Can game kit (807113), a wooden martial arts sword and fighting staff (N326170), a batting training device (N325459), an electric cruiser (N324541) and paintball goggle masks (N325919).
- N340525June 4, 2024Snowshoe kit from Canada. Correction to Ruling Number N3397239506.99.5000
- N304486June 20, 2019Deluxe Pool Maintenance Kit from China9506.99.5500
- A89004November 25, 1996Plastic ice rink kit from Canada9506.99.6080
- 807113March 11, 1995"Kick the Can" game kit from Canada9506.99.6080
- N326170May 27, 2022Wooden martial arts sword and fighting staff from Japan9506.99.6080
- N325459May 5, 2022“MaxT” batting training device from China9506.99.1500
- N324541March 18, 2022“Gravity Control Electric Cruiser” from China9506.99.6080
- N325919May 19, 2022Paintball goggle masks from Taiwan9506.99.6080
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N339723 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms