The Product
- A pair of aluminum snowshoes.
- Two aluminum poles with carbon steel tips and winter plastic baskets, in three pieces and adjustable from 25 to 53 inches.
- A felt polyester bag with PVC lining, made to carry the snowshoes and poles, let them dry and cover the spikes 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
General Rule of Interpretation 3(b) classifies goods put up in sets for retail sale as if they consisted of the component that gives them their essential character.
The letter cites the Explanatory Notes to GRI 3(b), which describe such a set as at least two different articles classifiable in different headings, put together for one activity and ready to sell to users without repacking. CBP classified the kit as a set on that basis and found the snowshoes give it its essential character. That put the whole kit under heading 9506, on the line for snowshoes.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a pair of snowshoes sold as one kit with poles and a bag to carry them?
- Are the pieces packed together for snowshoeing and ready to sell without repacking?
- Do the snowshoes, rather than the poles or the bag, give the kit its essential character?
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
N339723 classified the same snowshoe kit on the same line; this letter replaces it to correct a clerical error in the rate of duty. The other listed rulings place different sports and game articles, such as a batting training device (N325459) and paintball goggle masks (N325919), in the same subheading.
- N339723May 17, 2024Snowshoe kit from Canada9506.99.5000
- 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
- N331029February 23, 2023“Axe Throwing Game Set” from China9506.99.6080
- N334905August 25, 2023“Pickleball Retriever Tube” from China9506.99.6080
- N336605November 22, 2023“Backyard Foot Golf” game from China9506.99.6080
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340525 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