H313937

 HQ H313937 January 19, 2023 OT:RR:CTF:CPMMA H313937 MAB CATEGORY: Classification TARRIFF NO.: 9506.99.2580 Ms. Hilary Doran Royal Customs Brokers DBA Speed Global Services 2299 Kenmore Avenue Buffalo, NY 14207 RE: Revocation of NY N278463; Classification of synthetic ice panels from Sweden Dear Ms. Doran: This letter is in reference to New York Ruling Letter (“NY”) N278463, dated August 26, 2016, in which U.S. Customs and Border Protection (“CBP”) classified synthetic ice panels in subheading 3918.90.1000, HTSUSA (“Annotated”), which provides for “[f]loor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles … Of other plastics: Floor coverings …” After reviewing this ruling in its entirety, CBP believes that it was issued in error. For the reasons set forth below, CBP hereby revokes NY N278463. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on October 12, 2022, in Volume 56, Number 40, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N278463, CBP described the synthetic ice panels as follows: The merchandise at issue, identified as Scan-Ice® synthetic ice panels, consists of interlocking tiles manufactured from high density polyethylene (HDPE) plastic. The Scan-Ice® panels are designed to be mounted together to form an artificial ice skating surface, and can be used in any climate. The HDPE panels have been specially formulated to mimic the friction coefficient and glide properties of actual ice skating rinks. Per the information provided, the Scan-Ice® tiles measure 2.5’ x 1.25,’ and have a thickness of 5 mm. The tiles can be placed on any firm surface (indoor or outdoor) and interlocked to form a seamless uniform skating surface In a letter dated September 11, 2020, counsel for Pace Enterprises, LLC, dba Skate Anytime (“Pace”), the entity to which NY N278463 was originally issued, submitted a request for reconsideration of NY N278463 concerning the proper classification of the synthetic ice panels, on behalf of Pace. As part of its reconsideration request, counsel for Pace argued that NY N278463 failed to consider the instant product’s design and use as sports equipment to practice skills in the sport of ice hockey, thereby submitting evidence that the product is designed, marketed, and used as an ice hockey training aid. ISSUE: Whether the subject synthetic ice panels are classified in heading 9506, HTSUS, as articles and equipment for other sports, or in heading 3926, HTSUS, as floor coverings of plastics in the form of tiles. LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The following provisions of the HTSUS are under consideration: 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: 3918.90 Of other plastics: 3918.90.1000 Floor coverings … 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: 9506.99 Other: 9506.99.25 Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof … 9506.99.2580 Other, including parts and accessories … * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 95.06 provides, in pertinent part, as follows: This heading covers: Articles and equipment for general physical exercise, gymnastics or athletics, e.g.: Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs; dumb bells and bar bells; medicine balls; jump balls with one or more handles designed for physical exercises; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls; skipping ropes designed for sports activities and fitness classes. Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g.: Snowskis and other snowski equipment, (e.g., skifastenings (skibindings), ski brakes, ski poles). Waterskis, surfboards, sailboards and other watersport equipment, such as diving stages (platforms), chutes, divers’ flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as “snorkels”) for swimmers or divers. Golf clubs and other golf equipment, such as golf balls, golf tees. Articles and equipment for tabletennis (pingpong), such as tables (with or without legs), bats (paddles), balls and nets. Tennis, badminton or similar rackets (e.g., squash rackets), whether or not strung. Balls, other than golf balls and tabletennis balls, such as tennis balls, footballs, rugby balls and similar balls (including bladders and covers for such balls); water polo, basketball and similar valve type balls; cricket balls. Ice skates and roller skates, including skating boots with skates attached. Sticks and bats for hockey, cricket, lacrosse, etc.; chistera (jai alai scoops); pucks for ice hockey; curling stones. Nets for various games (tennis, badminton, volleyball, football, basketball, etc.). Fencing equipment: fencing foils, sabres and rapiers and their parts (e.g., blades, guards, hilts and buttons or stops), etc. Archery equipment, such as bows, arrows and targets. Equipment of a kind used in children’s playgrounds (e.g., swings, slides, seesaws and giant strides). Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads. Other articles and equipment, such as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar nonmotorised vehicles for sliding on snow or ice. As a preliminary matter, note 2(y) to chapter 39 states: “This chapter does not cover…Articles of chapter 95 (for example, toys, games, sports equipment) . . .” As such, the subject merchandise cannot be classified in heading 3918, HTSUS, if it is prima facie classifiable in heading 9506, HTSUS. Accordingly, we first consider classification in heading 9506, HTSUS, which provides, inter alia, for “articles and equipment for…other sports.” The term “sports equipment” is not defined in the HTSUS. Undefined tariff terms are construed in acc

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The following provisions of the HTSUS are under consideration:3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:3918.90 Of other plastics:3918.90.1000 Floor coverings …9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other:9506.99 Other:9506.99.25 Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof …9506.99.2580 Other, including parts and accessories …* * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).EN 95.06 provides, in pertinent part, as follows:This heading covers: Articles and equipment for general physical exercise, gymnastics or athletics, e.g.: Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climb