WEBVTT 00:00:01.000 --> 00:00:02.004 Good afternoon ladies and gentlemen my 00:00:02.004 --> 00:00:03.002 name is Lynn Banks from the U.S. Customs 00:00:03.002 --> 00:00:04.504 and Border Protection Office of Trade 00:00:04.504 --> 00:00:05.839 Relations. Thank you for joining us today 00:00:05.839 --> 00:00:11.439 for the chapter 95 Diving into Water 00:00:11.439 --> 00:00:12.407 Sports, Swimming Pool, and Fishing 00:00:12.407 --> 00:00:20.585 Equipment Webinar. Office of trades 00:00:20.585 --> 00:00:21.596 2023 education commodity specific webinar 00:00:21.596 --> 00:00:25.754 series. This webinar has expected 00:00:25.754 --> 00:00:32.099 duration of about one hour. We have a 00:00:32.099 --> 00:00:33.105 few housekeeping items. Everyone will 00:00:33.105 --> 00:00:34.102 be kept on mute during the presentation 00:00:34.102 --> 00:00:36.602 so that we can keep the line clear of 00:00:36.602 --> 00:00:37.628 background noise. If you have any 00:00:37.628 --> 00:00:40.575 questions or comments we invite you to 00:00:40.575 --> 00:00:41.602 type them into the chat box at any time 00:00:41.602 --> 00:00:43.278 during the presentation. We will answer 00:00:43.278 --> 00:00:46.302 as many questions as we can from the 00:00:46.302 --> 00:00:47.305 chat box at the end of the presentation. 00:00:47.305 --> 00:01:00.193 The CCS/ – – will be placed in the 00:01:00.193 --> 00:01:01.192 checkbox during the presentation so you 00:01:01.192 --> 00:01:02.187 can get that information from the chat 00:01:02.187 --> 00:01:03.181 box. Today's presenter is national 00:01:03.181 --> 00:01:07.863 import specialist Roseanne Murphy, over 00:01:07.863 --> 00:01:11.676 to you.>> 00:01:11.676 --> 00:01:12.652 Thank you, good afternoon everyone, 00:01:12.652 --> 00:01:15.814 welcome to today's webinar. I am 00:01:15.814 --> 00:01:22.348 national import specialist Roseanne 00:01:22.348 --> 00:01:23.341 Murphy, as NIS 44 I handle almost all of 00:01:23.341 --> 00:01:24.960 chapter 95 which includes toys, games, 00:01:24.960 --> 00:01:27.996 sports, and fairground amusements. I 00:01:27.996 --> 00:01:31.237 also cover bicycles and baby strollers, 00:01:31.237 --> 00:01:38.398 mannequins, musical instruments, and 00:01:38.398 --> 00:01:39.396 bells and gongs and the like. Today's 00:01:39.396 --> 00:01:40.400 webinar should be about an hour. I ask 00:01:40.400 --> 00:01:41.915 that you please hold your questions 00:01:41.915 --> 00:01:42.908 until the end and this way we may 00:01:42.908 --> 00:01:43.906 actually address them as we move through 00:01:43.906 --> 00:01:45.204 today's presentation. Of course 00:01:45.204 --> 00:01:50.474 questions regarding the classification 00:01:50.474 --> 00:01:52.024 of specific products should be sent in 00:01:52.024 --> 00:01:55.138 through our binding program. With this 00:01:55.138 --> 00:01:56.146 presentation today my goal is to provide 00:01:56.146 --> 00:01:58.368 you with some guidance and highlight 00:01:58.368 --> 00:01:59.390 some of the water sports equipment that 00:01:59.390 --> 00:02:03.298 is classified in chapter 95. Form to 00:02:03.298 --> 00:02:04.495 begin, please take a moment to look over 00:02:04.495 --> 00:02:10.744 the disclaimers. Just a reminder, this 00:02:10.744 --> 00:02:11.742 presentation is intended to provide 00:02:11.742 --> 00:02:15.490 guidance and promote the understanding 00:02:15.490 --> 00:02:16.485 of and compliance with importing laws and 00:02:16.485 --> 00:02:28.275 regulation. Is important to note that 00:02:28.275 --> 00:02:29.270 legislative and administrative reviews 00:02:29.270 --> 00:02:30.273 are always under consideration and can 00:02:30.273 --> 00:02:31.774 occur at any time. Information provided 00:02:31.774 --> 00:02:32.766 in this presentation should not be 00:02:32.766 --> 00:02:33.770 interpreted to indicate a certain result 00:02:33.770 --> 00:02:37.979 will occur in a particular situation. 00:02:37.979 --> 00:02:38.980 Please also note that all photographs 00:02:38.980 --> 00:02:42.400 and images contained within the 00:02:42.400 --> 00:02:43.398 presentation are public domain and are 00:02:43.398 --> 00:02:44.853 included solely to provide context for 00:02:44.853 --> 00:02:52.379 the content within. One of the ways we 00:02:52.379 --> 00:02:53.375 facilitate legitimate traders through the 00:02:53.375 --> 00:02:57.216 binding programs. As we all know many, 00:02:57.216 --> 00:02:58.215 located in factors involved in custom 00:02:58.215 --> 00:02:59.742 issues with that in mind an importer may 00:02:59.742 --> 00:03:03.987 wish to obtain a written decision issued 00:03:03.987 --> 00:03:06.278 by CDP that's legally binding in the 00:03:06.278 --> 00:03:18.245 agency and the importer. Today I'll be 00:03:18.245 --> 00:03:19.244 discussing the classification of certain 00:03:19.244 --> 00:03:21.198 water sport equipment swimming pools for 00:03:21.198 --> 00:03:23.969 check women and water rise all 00:03:23.969 --> 00:03:24.996 classified chapter 95. There are a lot 00:03:24.996 --> 00:03:25.851 of elements to consider when determining 00:03:25.851 --> 00:03:32.541 what kind of articles fall within 00:03:32.541 --> 00:03:33.562 Chapter 95. As we go along you'll 00:03:33.562 --> 00:03:34.572 notice many of my slides reference 00:03:34.572 --> 00:03:35.566 ruling numbers on court cases. I will 00:03:35.566 --> 00:03:39.886 not necessarily discuss each ruling or 00:03:39.886 --> 00:03:40.545 case and you may find that the rulings 00:03:40.545 --> 00:03:43.862 do not even pertain to the exact item 00:03:43.862 --> 00:03:47.234 picture or discussed on the slide but 00:03:47.234 --> 00:03:48.262 rather, are helpful and illustrating a 00:03:48.262 --> 00:03:50.879 concept. Basically I included the 00:03:50.879 --> 00:03:55.608 references for additional guidance. 00:03:55.608 --> 00:03:56.617 Let's start with some of the 00:03:56.617 --> 00:03:59.494 classification tools we rely on to 00:03:59.494 --> 00:04:07.376 properly classify goods. To achieve 00:04:07.376 --> 00:04:08.392 uniformity in the classification of 00:04:08.392 --> 00:04:09.394 goods, the harmonized schedule contains 00:04:09.394 --> 00:04:10.895 all the rules and provisions for 00:04:10.895 --> 00:04:11.900 classification. Summer legally binding, 00:04:11.900 --> 00:04:15.373 some merely advisory. Those 00:04:15.373 --> 00:04:16.356 classification tools that are legally 00:04:16.356 --> 00:04:19.835 binding are the general rules and 00:04:19.835 --> 00:04:20.864 interpretations, GRI, section notes, 00:04:20.864 --> 00:04:21.682 chapter notes and subheading notes as 00:04:21.682 --> 00:04:26.656 well as the terms of the headings at the 00:04:26.656 --> 00:04:28.186 four digit level and the subheadings at 00:04:28.186 --> 00:04:30.721 the six digit level. The explanatory 00:04:30.721 --> 00:04:33.543 notes are advisory in nature and serve as 00:04:33.543 --> 00:04:35.066 practical guidance in understanding the 00:04:35.066 --> 00:04:36.374 language of the tariff. Though not 00:04:36.374 --> 00:04:43.939 legally binding they provide commentary 00:04:43.939 --> 00:04:44.932 on the scope of each heading of the 00:04:44.932 --> 00:04:46.423 harmonized schedule and are the official 00:04:46.423 --> 00:04:47.444 interpretation of the tariff at the 00:04:47.444 --> 00:04:48.440 international level. Of course we will 00:04:48.440 --> 00:04:50.031 consider relevant court cases and 00:04:50.031 --> 00:04:51.569 precedent rulings for classification 00:04:51.569 --> 00:04:56.008 guidance. Moving on to the section 00:04:56.008 --> 00:04:58.215 chapter and subheading notes. When 00:04:58.215 --> 00:04:59.210 considering classification we rely on 00:04:59.210 --> 00:05:02.895 these notes to define the scope or 00:05:02.895 --> 00:05:04.405 limits of a particular heading or 00:05:04.405 --> 00:05:05.275 subheading. Is important to note that 00:05:05.275 --> 00:05:09.438 chapter 95 falls within section 20 which 00:05:09.438 --> 00:05:11.758 is miscellaneous manufactured articles 00:05:11.758 --> 00:05:13.937 and there are no section notes. Let's 00:05:13.937 --> 00:05:18.126 go over some of the legal notes for 00:05:18.126 --> 00:05:29.598 chapter 95 relevant to today's topic. 00:05:29.598 --> 00:05:30.599 Note 1 specifies for the chapter does 00:05:30.599 --> 00:05:31.894 not cover. I highlighted some of the 00:05:31.894 --> 00:05:32.639 notes that relate to today's 00:05:32.639 --> 00:05:35.573 presentation. For example, no one 00:05:35.573 --> 00:05:42.872 excludes records or gut and like and 00:05:42.872 --> 00:05:44.152 fishing cut to length but not made up 00:05:44.152 --> 00:05:45.370 into fishing lines, special articles of 00:05:45.370 --> 00:05:54.876 apparel. Marseilles for boats, sail 00:05:54.876 --> 00:05:56.385 boards or land grant. And no 21G also 00:05:56.385 --> 00:06:02.242 excludes sports footwear and headgear. 00:06:02.242 --> 00:06:03.800 More chapter notes also excluded by note 00:06:03.800 --> 00:06:05.242 1 sports vehicle other than slides and 00:06:05.242 --> 00:06:06.241 toboggans. And parts of general use as 00:06:06.241 --> 00:06:07.988 defined in note to ark section 15 also 00:06:07.988 --> 00:06:13.742 excluded. . More in note 1 exclusion 00:06:13.742 --> 00:06:24.497 sports craftsfts canoes and skips or 00:06:24.497 --> 00:06:25.900 means of propulsion. Spectacles and 00:06:25.900 --> 00:06:26.894 goggles and the like for sports and 00:06:26.894 --> 00:06:28.776 outdoor games and clubs are also 00:06:28.776 --> 00:06:29.400 excluded. You may recall that there were 00:06:29.400 --> 00:06:30.406 changes in 2022 which involve the 00:06:30.406 --> 00:06:32.943 addition of new chapter notes. The 00:06:32.943 --> 00:06:34.072 letters and numbers have changed 00:06:34.072 --> 00:06:34.960 slightly so my best advice is to always 00:06:34.960 --> 00:06:36.800 use the most up-to-date online version 00:06:36.800 --> 00:06:38.327 of the tariff. That week you won't miss 00:06:38.327 --> 00:06:47.201 anything. Moving past note one we will 00:06:47.201 --> 00:06:48.222 talk a little bit more about note 3 00:06:48.222 --> 00:06:49.198 which addresses parts of the 00:06:49.198 --> 00:06:53.949 accessories. Note 3 allows for parts 00:06:53.949 --> 00:06:54.957 and accessories of the articles of 00:06:54.957 --> 00:06:57.634 chapter 95 to become classified with 00:06:57.634 --> 00:07:00.065 those articles. Identifiable parts and 00:07:00.065 --> 00:07:03.309 accessories that are solely or 00:07:03.309 --> 00:07:05.226 principally used with articles of this 00:07:05.226 --> 00:07:06.194 chapter may be classified together and 00:07:06.194 --> 00:07:09.394 Chapter 95 provided they are not 00:07:09.394 --> 00:07:12.640 excluded articles by note 1 to the 00:07:12.640 --> 00:07:20.374 chapter. Here's a look at some of the 00:07:20.374 --> 00:07:21.865 standards we consider when making the 00:07:21.865 --> 00:07:28.153 determination as to whether an item meets 00:07:28.153 --> 00:07:29.652 the definition of a part. For an 00:07:29.652 --> 00:07:31.716 article to classified as a part it must 00:07:31.716 --> 00:07:33.159 be dedicated solely for use with the 00:07:33.159 --> 00:07:34.145 article. It might not be considered a 00:07:34.145 --> 00:07:35.173 part if it's a separate and distinct 00:07:35.173 --> 00:07:38.460 commercial entity. For an item to meet 00:07:38.460 --> 00:07:40.480 the definition of an accessory it must 00:07:40.480 --> 00:07:43.478 have a direct relationship with the 00:07:43.478 --> 00:07:45.002 article access arises. It's usually a 00:07:45.002 --> 00:07:49.454 secondary importance and essential to the 00:07:49.454 --> 00:07:53.768 intended function. Picking back up on 00:07:53.768 --> 00:07:56.516 the chapter notes, here's a big change 00:07:56.516 --> 00:07:59.314 for Chapter 95 which is the addition of 00:07:59.314 --> 00:08:02.276 note 6 which describes heading 9508 which 00:08:02.276 --> 00:08:05.900 has many breakouts which just went into 00:08:05.900 --> 00:08:10.134 effect. Basically this note tells us 00:08:10.134 --> 00:08:15.742 that for the purposes of heading 9508 00:08:15.742 --> 00:08:16.782 the expression and amusement park rides 00:08:16.782 --> 00:08:18.282 means a device or combination of devices 00:08:18.282 --> 00:08:23.492 or equipment that carry, convey, or 00:08:23.492 --> 00:08:24.491 direct people over or through a fixed or 00:08:24.491 --> 00:08:33.804 restricted course. Including 00:08:33.804 --> 00:08:34.814 watercourses. Or with defined area for 00:08:34.814 --> 00:08:36.324 the primary purpose of amusement or 00:08:36.324 --> 00:08:37.323 payment. These rides may be combined 00:08:37.323 --> 00:08:38.322 within an amusement park the park, 00:08:38.322 --> 00:08:39.826 waterpark or paragraph. Amusement park 00:08:39.826 --> 00:08:41.916 rides do not include equipment of kind 00:08:41.916 --> 00:08:43.428 commonly installed in residences or 00:08:43.428 --> 00:08:47.556 playgrounds. The expression waterpark 00:08:47.556 --> 00:08:51.084 amusements refused to devices or climate 00:08:51.084 --> 00:08:54.869 characterized by defined area involving 00:08:54.869 --> 00:08:55.866 water with no purpose filled path. 00:08:55.866 --> 00:08:58.743 Waterpark amusements only include 00:08:58.743 --> 00:09:01.822 equipment designed specifically for 00:09:01.822 --> 00:09:03.786 water parks and it's important to note 00:09:03.786 --> 00:09:05.606 that heading 9508 does not include 00:09:05.606 --> 00:09:09.373 equipment more specifically provided or 00:09:09.373 --> 00:09:11.994 elsewhere in the tariff schedule. How do 00:09:11.994 --> 00:09:15.551 we classify water sport equipment? We 00:09:15.551 --> 00:09:16.569 will begin with heading September 5, 00:09:16.569 --> 00:09:19.865 2006 which provides for articles and 00:09:19.865 --> 00:09:22.775 agreement for general physical exercise, 00:09:22.775 --> 00:09:23.775 gymnastics, athletics, other sports or 00:09:23.775 --> 00:09:26.564 outdoor games, not specified or included 00:09:26.564 --> 00:09:30.152 elsewhere in the chapter. Swimming 00:09:30.152 --> 00:09:32.011 pools and wading pools and parts and 00:09:32.011 --> 00:09:39.354 accessories thereof. Here's a snapshot 00:09:39.354 --> 00:09:40.353 of the subheadings for certain water 00:09:40.353 --> 00:09:47.293 sport equipment will be classified. As 00:09:47.293 --> 00:09:48.331 you can see, water skis, surfboards sail 00:09:48.331 --> 00:09:49.828 boards and other types of water sport 00:09:49.828 --> 00:09:51.319 equipment together with their parts and 00:09:51.319 --> 00:09:52.318 accessories be classified here in chapter 00:09:52.318 --> 00:09:59.384 95 specifically subheadings 950621 00:09:59.384 --> 00:10:00.395 395629. Is important to remember 00:10:00.395 --> 00:10:03.358 there's a wide range of merchandise 00:10:03.358 --> 00:10:03.948 classified in the heading and not 00:10:03.948 --> 00:10:04.948 everything related to a particular 00:10:04.948 --> 00:10:08.132 water sport or even sport for that 00:10:08.132 --> 00:10:09.164 matter is classifiable within this 00:10:09.164 --> 00:10:12.908 provision. As we move through today's 00:10:12.908 --> 00:10:15.654 webinar we will examine what types of 00:10:15.654 --> 00:10:16.650 goods are classified under the 00:10:16.650 --> 00:10:23.928 subheadings. As far as swimming pools 00:10:23.928 --> 00:10:24.925 and wading pools, they are classifiable 00:10:24.925 --> 00:10:29.860 in the subheading 9506.55 there's cases 00:10:29.860 --> 00:10:30.883 where certain goods used in the water 00:10:30.883 --> 00:10:31.894 have been classified in the other 00:10:31.894 --> 00:10:41.211 provision of heading 9506. Let's look 00:10:41.211 --> 00:10:42.469 at the explanatory notes of some of the 00:10:42.469 --> 00:10:43.214 commentary provided on the scope of 00:10:43.214 --> 00:10:48.734 heading September 5, 2006. As you note 00:10:48.734 --> 00:10:50.238 they inform and shape understanding of 00:10:50.238 --> 00:10:51.233 the scope of the heading and they do not 00:10:51.233 --> 00:10:53.856 necessarily restrict or expand the scope 00:10:53.856 --> 00:10:59.239 of the headings but rather they 00:10:59.239 --> 00:11:00.230 elaborate on the nature of goods falling 00:11:00.230 --> 00:11:01.237 within certain headings as well as the 00:11:01.237 --> 00:11:05.882 types of goods falling outside of the 00:11:05.882 --> 00:11:07.406 headings. As you can see, the language 00:11:07.406 --> 00:11:08.366 is for some of the water sport equipment 00:11:08.366 --> 00:11:11.311 which falls under heading September 5, 00:11:11.311 --> 00:11:44.369 2006. September 5, 2006. Swimming pools 00:11:44.369 --> 00:11:45.370 and paddling pools are also classified 00:11:45.370 --> 00:11:51.332 in heading 9506. The explanatory notes 00:11:51.332 --> 00:11:54.196 also provide guidance as to what goods 00:11:54.196 --> 00:11:55.019 are excluded from classification as 00:11:55.019 --> 00:11:58.601 well. These are consistent with legal 00:11:58.601 --> 00:12:04.420 note 1 chapter 95 sports clothes are 00:12:04.420 --> 00:12:08.440 excluded. Also excluded sports crafts 00:12:08.440 --> 00:12:11.714 such as Marine jets canoes and skips 00:12:11.714 --> 00:12:12.734 Providence and other goggles are also 00:12:12.734 --> 00:12:18.899 excluded. And by the way, and goggles 00:12:18.899 --> 00:12:31.077 are swim goggles. Breathing . Breathing 00:12:31.077 --> 00:12:36.618 appliances used with oxygen or 00:12:36.618 --> 00:12:41.694 compressed air bottles are commonly used 00:12:41.694 --> 00:12:46.861 in scuba diving also excluded. And no Q 00:12:46.861 --> 00:12:47.858 indicates activity pools and way poles 00:12:47.858 --> 00:12:49.377 designed for an amusement park rides or 00:12:49.377 --> 00:12:50.540 waterpark amusements which circulate 00:12:50.540 --> 00:12:56.842 water for amusement to facilitate a 00:12:56.842 --> 00:12:57.848 writer along a path or generate waves 00:12:57.848 --> 00:12:59.345 and currents cannot be classified in 00:12:59.345 --> 00:13:05.451 heading 9506 here's a few examples of 00:13:05.451 --> 00:13:06.448 some of the articles that fall within 00:13:06.448 --> 00:13:15.367 the scope of 9506. Here are some 00:13:15.367 --> 00:13:16.362 excluded from classifications of the 00:13:16.362 --> 00:13:24.736 heading. Let's head to heading 9507 00:13:24.736 --> 00:13:26.158 heading 9507 provides for fishing rods, 00:13:26.158 --> 00:13:28.459 fishhooks and other line fishing 00:13:28.459 --> 00:13:33.610 tackle. Fish landing nets and similar 00:13:33.610 --> 00:13:34.604 nets. Decoy birds and similar hunting 00:13:34.604 --> 00:13:39.164 or shooting equipment and parts and 00:13:39.164 --> 00:13:40.159 accessories thereof. Subheadings 9507 10 00:13:40.159 --> 00:13:44.664 through 20 applies through fishing rods 00:13:44.664 --> 00:13:46.191 and fishhooks and their parts and 00:13:46.191 --> 00:13:54.282 accessories. Subheading 9507.30 provides 00:13:54.282 --> 00:13:55.788 for fishing reels and their parts and 00:13:55.788 --> 00:14:00.429 accessories. Subheading 9507.90 provides 00:14:00.429 --> 00:14:04.825 for fishing equipment such as fishing 00:14:04.825 --> 00:14:06.354 casts or leaders and artificial baits 00:14:06.354 --> 00:14:07.772 and flies. Now let's take a closer look 00:14:07.772 --> 00:14:11.210 at the explanatory notes for heading 00:14:11.210 --> 00:14:13.050 9507 to get a more complete description 00:14:13.050 --> 00:14:14.059 of the goods that are classified within. 00:14:14.059 --> 00:14:21.602 You will note that the heading covers 00:14:21.602 --> 00:14:22.604 fishing rods, fishhooks, and other line 00:14:22.604 --> 00:14:24.118 fishing tackle as well as fish landing 00:14:24.118 --> 00:14:25.804 nets. According to the notes, the 00:14:25.804 --> 00:14:26.863 heading covers fishhooks of all kinds 00:14:26.863 --> 00:14:34.815 they can be with single or multiple 00:14:34.815 --> 00:14:35.817 barbs and various sizes. They are 00:14:35.817 --> 00:14:36.837 typically made of steel but can be made 00:14:36.837 --> 00:14:38.941 of other materials. The notes for the 00:14:38.941 --> 00:14:41.080 described fish landing nets and similar 00:14:41.080 --> 00:14:43.339 nets which usually consist of pocket 00:14:43.339 --> 00:14:47.828 like nuts of textile yard of cord mounted 00:14:47.828 --> 00:14:51.326 on a life-support and fixed to a handle. 00:14:51.326 --> 00:14:57.786 The notes also indicate that heading 00:14:57.786 --> 00:14:58.779 9507 also includes line fishing rods and 00:14:58.779 --> 00:15:00.291 tackle. Fishing rods can be of various 00:15:00.291 --> 00:15:01.464 sizes and material, they can be single 00:15:01.464 --> 00:15:08.291 piece or be jointed and note 3 advises 00:15:08.291 --> 00:15:09.319 that fishing tackle includes items such 00:15:09.319 --> 00:15:14.490 as reels and real mountings, artificial 00:15:14.490 --> 00:15:15.484 bait and hooks, spinning bait, mounted 00:15:15.484 --> 00:15:18.133 lines and cast, fishing floats including 00:15:18.133 --> 00:15:19.663 luminous floats, outline waving frames, 00:15:19.663 --> 00:15:24.461 striking places, mounting fishing rings, 00:15:24.461 --> 00:15:25.959 sinkers and fishing rod bells. It's 00:15:25.959 --> 00:15:27.549 important to note here that all the items 00:15:27.549 --> 00:15:29.070 described as fishing tackle are used to 00:15:29.070 --> 00:15:36.320 attach to fishing rods or reels. Also 00:15:36.320 --> 00:15:43.205 9507 excludes monofilament's, cords cut 00:15:43.205 --> 00:15:44.232 to length but not made to fishing lines 00:15:44.232 --> 00:15:47.635 as well as sports beds and other 00:15:47.635 --> 00:15:48.760 containers including fishing rod cases. 00:15:48.760 --> 00:15:54.735 Let's move on to heading 9508 where 00:15:54.735 --> 00:15:56.254 certain waterpark amusements are 00:15:56.254 --> 00:15:57.259 classified. As I mentioned earlier, this 00:15:57.259 --> 00:16:00.514 is all new. May have noticed that the 00:16:00.514 --> 00:16:04.494 language of the heading has been 00:16:04.494 --> 00:16:05.520 modified and expanded to include 00:16:05.520 --> 00:16:11.476 multiple subheadings. 9508 provides for 00:16:11.476 --> 00:16:12.504 traveling circuses and traveling 00:16:12.504 --> 00:16:15.258 menagerie's amusement park rides and 00:16:15.258 --> 00:16:16.282 waterpark rights, fairground amusements 00:16:16.282 --> 00:16:19.985 and parts and accessories thereof. You 00:16:19.985 --> 00:16:22.489 can see subheadings 9508.25 covers one 00:16:22.489 --> 00:16:27.117 arrives and subheading 9508.26 provides 00:16:27.117 --> 00:16:30.936 for waterpark amusements. We will take a 00:16:30.936 --> 00:16:33.267 look at the explanatory notes as a get 00:16:33.267 --> 00:16:42.348 to each specific subheading. I just 00:16:42.348 --> 00:16:43.845 want to point out here that waterpark 00:16:43.845 --> 00:16:44.854 amusements fall in the heading provided 00:16:44.854 --> 00:16:46.390 they comprise all the essential units 00:16:46.390 --> 00:16:51.524 required for their normal operation. The 00:16:51.524 --> 00:16:52.547 heading also includes auxiliary 00:16:52.547 --> 00:16:53.559 equipment provided it is presented with a 00:16:53.559 --> 00:16:57.004 component of the various amusements. 00:16:57.004 --> 00:17:00.757 Also, subject to the provisions of note 00:17:00.757 --> 00:17:01.955 1 to chapter 95 articles which are 00:17:01.955 --> 00:17:07.027 identifiable as designed solely or 00:17:07.027 --> 00:17:08.030 principally for use as parts and 00:17:08.030 --> 00:17:09.029 accessories of such amusements can still 00:17:09.029 --> 00:17:13.011 be classified here even if presented 00:17:13.011 --> 00:17:16.821 separately. Onto the water park rides 00:17:16.821 --> 00:17:24.451 and amusements. Subheading 9508.25 00:17:24.451 --> 00:17:29.410 provides for one arrives. According to 00:17:29.410 --> 00:17:31.216 the explanatory notes, water rights 00:17:31.216 --> 00:17:32.584 feature, a water circulating system which 00:17:32.584 --> 00:17:36.581 is used to mobilize or lubricate the 00:17:36.581 --> 00:17:39.827 riders transportation along a purposeful 00:17:39.827 --> 00:17:42.175 path where the action of the ride 00:17:42.175 --> 00:17:48.022 involves the possible and purposeful 00:17:48.022 --> 00:17:49.026 immersion of the riders body in whole or 00:17:49.026 --> 00:17:51.617 in part the water. These are different 00:17:51.617 --> 00:18:00.583 than waterpark amusements. The types of 00:18:00.583 --> 00:18:02.595 waterpark amusements classified in 00:18:02.595 --> 00:18:04.619 subheading 9508.26 characterized by 00:18:04.619 --> 00:18:08.610 defined area involving water but no 00:18:08.610 --> 00:18:10.686 purposeful pack. They might include 00:18:10.686 --> 00:18:13.596 slides, flammable aquatic plant 00:18:13.596 --> 00:18:14.628 structures, water sprays, fountains, 00:18:14.628 --> 00:18:21.373 wave action, leisure rivers and (word?). 00:18:21.373 --> 00:18:26.478 As I mentioned earlier, the ports of CBP 00:18:26.478 --> 00:18:28.208 through decisions and rulings have 00:18:28.208 --> 00:18:28.976 crafted a framework for the 00:18:28.976 --> 00:18:32.703 classification of merchandise in heading 00:18:32.703 --> 00:18:34.034 9506 so I want to highlight some of 00:18:34.034 --> 00:18:41.320 those cases. In this case the fathom 00:18:41.320 --> 00:18:42.320 case the court of international trade 00:18:42.320 --> 00:18:45.152 issued a decision regarding the 00:18:45.152 --> 00:18:47.787 classification of wetsuits and related 00:18:47.787 --> 00:18:48.793 articles including wetsuits shoes and 00:18:48.793 --> 00:18:52.470 wetsuit gloves. In that case the 00:18:52.470 --> 00:18:53.465 plaintiff argued that the wetsuits shoes 00:18:53.465 --> 00:18:59.282 and gloves constitutes sports equipment 00:18:59.282 --> 00:19:00.756 as they are used in the water sport 00:19:00.756 --> 00:19:01.795 activity of scuba diving and should be 00:19:01.795 --> 00:19:02.711 classified in heading 9506. The CIT 00:19:02.711 --> 00:19:06.296 concluded that the wetsuits work gardens 00:19:06.296 --> 00:19:09.711 because they were undeniably articles 00:19:09.711 --> 00:19:13.560 worn as an outer covering for the human 00:19:13.560 --> 00:19:14.577 body at a particular time. For example, 00:19:14.577 --> 00:19:17.270 while scuba diving. The CIT cited to 00:19:17.270 --> 00:19:22.344 chapter 95 notes one E1 G1 W which 00:19:22.344 --> 00:19:25.371 explicitly excludes sports clothing 00:19:25.371 --> 00:19:28.841 footwear and gloves. Issued a decision 00:19:28.841 --> 00:19:33.254 at the wetsuits and related articles 00:19:33.254 --> 00:19:34.800 although for use while engaging a water 00:19:34.800 --> 00:19:35.752 sport activity were not classifiable in 00:19:35.752 --> 00:19:38.270 chapter 95. Let's take a look at 00:19:38.270 --> 00:19:42.252 headquarters analysis for a similar 00:19:42.252 --> 00:19:46.680 product. This product was a subject of 00:19:46.680 --> 00:19:52.232 consideration. The item pictured is the 00:19:52.232 --> 00:19:55.785 wave record it's all wetsuit with fins 00:19:55.785 --> 00:20:00.004 designed to be used for body surfing. 00:20:00.004 --> 00:20:01.040 Basically the garment is tightly fitted 00:20:01.040 --> 00:20:02.723 one-piece longsleeve garment that 00:20:02.723 --> 00:20:10.906 extends from the neck to the midthigh 00:20:10.906 --> 00:20:11.925 with leg separations. Is constructed 00:20:11.925 --> 00:20:12.935 from three layer textile elimination 00:20:12.935 --> 00:20:14.595 with the center layer of neoprene and 00:20:14.595 --> 00:20:18.830 textile fabric on the inner and outer 00:20:18.830 --> 00:20:19.820 surfaces. There are 11 films or foam 00:20:19.820 --> 00:20:22.829 pads found on the garment. Was marketed 00:20:22.829 --> 00:20:25.597 as wave surfing gear designed to 00:20:25.597 --> 00:20:26.621 revolutionize the sport of body 00:20:26.621 --> 00:20:29.984 surfing. According to the product 00:20:29.984 --> 00:20:32.144 website the wave record was described as 00:20:32.144 --> 00:20:33.574 wearable technology that gives people at 00:20:33.574 --> 00:20:42.912 all levels of experience the ability to 00:20:42.912 --> 00:20:43.916 catch and carve up the waves. Because 00:20:43.916 --> 00:20:45.456 of its buoyancy the wave record was 00:20:45.456 --> 00:20:46.425 marketed as water sport gear that can 00:20:46.425 --> 00:20:47.409 dramatically shorten the body surfing 00:20:47.409 --> 00:20:48.979 learning curve for beginners and provide 00:20:48.979 --> 00:20:51.799 additional buoyancy to experienced body 00:20:51.799 --> 00:20:53.648 surfers which would enable them to stay 00:20:53.648 --> 00:20:57.638 in the water longer. Citing the Riddell 00:20:57.638 --> 00:21:03.698 case it claimed it should be classified 00:21:03.698 --> 00:21:05.235 in September 5, 2006 since the 00:21:05.235 --> 00:21:07.729 government contained a character 00:21:07.729 --> 00:21:09.194 transforming amount of material not 00:21:09.194 --> 00:21:16.214 ordinarily found in typical body covering 00:21:16.214 --> 00:21:17.711 clothing. That the 11 fins found of the 00:21:17.711 --> 00:21:18.709 body surfing suit transformed into a 00:21:18.709 --> 00:21:27.590 piece of sporting equipment akin to a 00:21:27.590 --> 00:21:29.054 surfboard paddleboard wakeboard or water 00:21:29.054 --> 00:21:30.061 skis. However, in their analysis, 00:21:30.061 --> 00:21:31.091 headquarters determined that the surfing 00:21:31.091 --> 00:21:32.553 suits construction did more than simply 00:21:32.553 --> 00:21:33.615 hold the fins in place headquarters 00:21:33.615 --> 00:21:35.946 determined it was complete suit with 00:21:35.946 --> 00:21:38.266 sewn-in families that covers the body 00:21:38.266 --> 00:21:44.736 for modesty and protection from the sun. 00:21:44.736 --> 00:21:52.275 In addition, the suit consisted of 75% 00:21:52.275 --> 00:21:53.312 neoprene with the fins and patting makeup 00:21:53.312 --> 00:21:54.919 only 25% of outer. Headquarters 00:21:54.919 --> 00:21:55.804 concluded that the amount of padding in 00:21:55.804 --> 00:21:57.925 the form of fins was not character 00:21:57.925 --> 00:22:02.668 transforming. With regard to the 00:22:02.668 --> 00:22:03.663 argument that the fins on the surfing 00:22:03.663 --> 00:22:05.335 suit transformed into a piece of sporting 00:22:05.335 --> 00:22:09.151 equipment headquarters stated that 00:22:09.151 --> 00:22:10.175 almost none of the articles listed in 00:22:10.175 --> 00:22:13.260 the explanatory notes are worn and few 00:22:13.260 --> 00:22:20.299 instances in the notes 9506 where the 00:22:20.299 --> 00:22:21.793 user would where the items but these 00:22:21.793 --> 00:22:22.793 items were almost exclusively protected 00:22:22.793 --> 00:22:25.041 in nature and worn in addition to 00:22:25.041 --> 00:22:31.579 apparel sport like some examples would 00:22:31.579 --> 00:22:32.553 be fencing masks, elbow and knee pads, 00:22:32.553 --> 00:22:36.065 shin guards, items like that. Upon 00:22:36.065 --> 00:22:37.557 review, headquarters concluded that the 00:22:37.557 --> 00:22:40.427 fins found on the body surfing suit were 00:22:40.427 --> 00:22:41.801 not akin to these example arrests and 00:22:41.801 --> 00:22:48.302 ruled that they do not transform the 00:22:48.302 --> 00:22:48.302 body surfing suit from payroll to water 00:22:48.302 --> 00:22:51.094 sport equipment and the wave record suit 00:22:51.094 --> 00:22:52.088 was classified in subheading 6113 which 00:22:52.088 --> 00:22:57.238 provides for other garments. Here's 00:22:57.238 --> 00:23:01.355 another court case that impacts the 00:23:01.355 --> 00:23:07.193 classification of goods and 9506. While 00:23:07.193 --> 00:23:08.215 the street surfing case address the 00:23:08.215 --> 00:23:09.212 issue of classification of wheeled toys 00:23:09.212 --> 00:23:15.895 and 9503 versus sporting agreement and 00:23:15.895 --> 00:23:16.926 9506 the court of international trade 00:23:16.926 --> 00:23:19.404 noted in their decision that an article 00:23:19.404 --> 00:23:22.193 that is not classifiable in other six 00:23:22.193 --> 00:23:25.794 digit subheadings of 9506 but which 00:23:25.794 --> 00:23:29.177 provides users with eating full exercise 00:23:29.177 --> 00:23:31.323 and reasonable degree of physical 00:23:31.323 --> 00:23:32.667 activity may be classified as other 00:23:32.667 --> 00:23:36.693 sports equipment under subheading 00:23:36.693 --> 00:23:41.058 9506.99. Let's look at another 00:23:41.058 --> 00:23:48.898 headquarters ruling. These products were 00:23:48.898 --> 00:23:55.693 also the subject of reconsideration. 00:23:55.693 --> 00:23:56.701 The two products pictured here are 00:23:56.701 --> 00:23:57.699 splash Island and Paradise peak which are 00:23:57.699 --> 00:23:59.562 plastic inflatable floats meant to 00:23:59.562 --> 00:24:01.837 facilitate physical recreation and column 00:24:01.837 --> 00:24:05.552 open waters. Splash Island resembles a 00:24:05.552 --> 00:24:09.074 trampoline and includes small inflatable 00:24:09.074 --> 00:24:12.839 extension platform that provides access 00:24:12.839 --> 00:24:13.852 for the jumper as well as seating area 00:24:13.852 --> 00:24:15.638 for second person. Paradise peak 00:24:15.638 --> 00:24:21.401 resembles a sliding pump. There are 00:24:21.401 --> 00:24:22.394 bolded steps on one side to prison to 00:24:22.394 --> 00:24:23.396 climb to the top and then slide down the 00:24:23.396 --> 00:24:48.836 other side. If these articles are 00:24:48.836 --> 00:24:50.722 classifiable under heading 9506 what 00:24:50.722 --> 00:24:58.835 would be the correct subheading? As far 00:24:58.835 --> 00:25:01.730 as classification of the heading level 00:25:01.730 --> 00:25:03.864 headquarters determined that the 00:25:03.864 --> 00:25:07.194 products were intended to facilitate 00:25:07.194 --> 00:25:08.966 physical recreation in the form of 00:25:08.966 --> 00:25:16.295 sports and outdoor games as described in 00:25:16.295 --> 00:25:17.296 the explanatory notes. Splash Island is 00:25:17.296 --> 00:25:18.807 intended for bouncing and serving as a 00:25:18.807 --> 00:25:21.604 platform to bounce and jump into water 00:25:21.604 --> 00:25:22.645 paradise peak is intended for climbing 00:25:22.645 --> 00:25:23.884 and sliding into water. While it might 00:25:23.884 --> 00:25:26.571 be possible to lounge upon these 00:25:26.571 --> 00:25:31.592 articles that is not the primary function 00:25:31.592 --> 00:25:33.119 nor would a consumer by such articles 00:25:33.119 --> 00:25:36.133 principally for this purpose. 00:25:36.133 --> 00:25:37.158 Headquarters determined that splash 00:25:37.158 --> 00:25:39.850 Island and Paradise peak are akin to 00:25:39.850 --> 00:25:40.878 outdoor play equipment. Even though 00:25:40.878 --> 00:25:46.588 they are for use in column open water 00:25:46.588 --> 00:25:48.086 and are classifiable in heading 9506. 00:25:48.086 --> 00:25:49.084 Headquarters also noted that based on the 00:25:49.084 --> 00:25:52.078 substantial construction of both 00:25:52.078 --> 00:25:58.464 products they are distinguishable from 00:25:58.464 --> 00:25:59.454 heading 9503. As it was established in 00:25:59.454 --> 00:26:01.824 the classification and the items under 00:26:01.824 --> 00:26:05.088 heading 9506 was appropriate next step 00:26:05.088 --> 00:26:06.639 in the conservation analysis was to 00:26:06.639 --> 00:26:07.992 determine the proper subheading under 00:26:07.992 --> 00:26:12.800 9506. In accordance with GRI six 00:26:12.800 --> 00:26:17.064 subheadings under consideration were 00:26:17.064 --> 00:26:18.094 9506.29 which provides for other water 00:26:18.094 --> 00:26:23.247 sport equipment 9506.91 which provides 00:26:23.247 --> 00:26:24.830 for other articles and equipment for 00:26:24.830 --> 00:26:27.112 general physical exercise gymnastics or 00:26:27.112 --> 00:26:31.240 athletics and 9506.99 which provides for 00:26:31.240 --> 00:26:33.362 other articles and equipment for sports 00:26:33.362 --> 00:26:36.572 and outdoor games. Headquarters 00:26:36.572 --> 00:26:40.015 determined that subheading 9506.29 was an 00:26:40.015 --> 00:26:43.233 applicable because both items are not 00:26:43.233 --> 00:26:53.889 water sport equipment because they are 00:26:53.889 --> 00:26:54.900 not used in the performance or 00:26:54.900 --> 00:26:55.928 achievement is similar sport and athletic 00:26:55.928 --> 00:27:00.313 water activities. It was also noted 00:27:00.313 --> 00:27:01.776 that subheading 9506.91 was inapplicable 00:27:01.776 --> 00:27:08.582 because the items are not articles of 00:27:08.582 --> 00:27:09.596 agreement for general physical and 00:27:09.596 --> 00:27:11.093 exercise gymnastics or athletics. With 00:27:11.093 --> 00:27:13.260 respect to splash Island, headquarters 00:27:13.260 --> 00:27:16.304 noted that while CBP has classified 00:27:16.304 --> 00:27:18.792 land-based trampolines for use for 00:27:18.792 --> 00:27:25.970 exercise or gymnastics under subheading 00:27:25.970 --> 00:27:27.468 9506.91 a trampoline type device that's 00:27:27.468 --> 00:27:28.463 principally used for bouncing and jumping 00:27:28.463 --> 00:27:33.006 into water is distinguishable. The same 00:27:33.006 --> 00:27:34.006 held true for paradise peak as climbing 00:27:34.006 --> 00:27:35.494 and sliding on column open water 00:27:35.494 --> 00:27:40.052 recreational in nature as a poster being 00:27:40.052 --> 00:27:41.074 for general physical exercise gymnastics 00:27:41.074 --> 00:27:53.340 or athletics. Because subheading 95 of 00:27:53.340 --> 00:27:54.844 6.29 and 9506.91 were inapplicable, the 00:27:54.844 --> 00:27:55.852 classification of splash Island and 00:27:55.852 --> 00:27:56.846 Paradise peak falls under the residual 00:27:56.846 --> 00:28:02.390 other provision in subheading 9506.99. 00:28:02.390 --> 00:28:03.428 Citing the street surfing case 00:28:03.428 --> 00:28:04.389 headquarters noted that an article which 00:28:04.389 --> 00:28:08.361 is not classifiable in the other six 00:28:08.361 --> 00:28:13.698 digit headings of 9506 but which 00:28:13.698 --> 00:28:14.686 provides users with meaningful exercise 00:28:14.686 --> 00:28:15.724 and reasonable grade of school activity 00:28:15.724 --> 00:28:18.532 might be classified as other sports 00:28:18.532 --> 00:28:24.024 government of the subheading 9506.99. 00:28:24.024 --> 00:28:26.519 Let's move on to a few examples and see 00:28:26.519 --> 00:28:32.114 what do you think. This is an 00:28:32.114 --> 00:28:37.304 interesting product. This is the 00:28:37.304 --> 00:28:38.299 hydraulic oil or E it was created with 00:28:38.299 --> 00:28:44.530 the intention of building a new sport. 00:28:44.530 --> 00:28:45.570 And has all water terrain capabilities 00:28:45.570 --> 00:28:48.100 and equipped with an electric only 00:28:48.100 --> 00:28:52.110 launch motor resistance and throttle 00:28:52.110 --> 00:28:53.607 override. It has dual batteries for up 00:28:53.607 --> 00:28:56.775 to four hours of ride time and top speed 00:28:56.775 --> 00:28:59.233 12 miles an hour. According to the 00:28:59.233 --> 00:29:04.674 information provided the variable 00:29:04.674 --> 00:29:06.171 electrics assessed motor is controlled 00:29:06.171 --> 00:29:11.576 by motors or pedal assessed which allows 00:29:11.576 --> 00:29:12.587 the user to effectively cycle between 10 00:29:12.587 --> 00:29:16.022 levels of water resistance. Motor 00:29:16.022 --> 00:29:17.050 assistance provides versatility for all 00:29:17.050 --> 00:29:18.046 fitness levels and the ability to allow 00:29:18.046 --> 00:29:23.837 an individual to choose the intensity of 00:29:23.837 --> 00:29:29.195 the right foods manual mode to pedal 00:29:29.195 --> 00:29:31.430 without motor assist or write or cost. 00:29:31.430 --> 00:29:33.750 With no peddling required. The 00:29:33.750 --> 00:29:36.490 hydraulic oil or is also equipped at the 00:29:36.490 --> 00:29:42.928 safety features such as propel crowd 00:29:42.928 --> 00:29:43.925 independent manual I don't drive and 00:29:43.925 --> 00:29:45.428 tilt sensors that cut power to the 00:29:45.428 --> 00:29:46.428 propeller when you fall. So what do you 00:29:46.428 --> 00:29:48.183 think? How would you classify this 00:29:48.183 --> 00:29:55.260 hydrofoil or E-bikes? Do you think it 00:29:55.260 --> 00:29:56.259 could be classified as water sport 00:29:56.259 --> 00:30:01.566 equipment or otherwise in heading 9506 or 00:30:01.566 --> 00:30:03.059 and E-bikes? Which would be classified 00:30:03.059 --> 00:30:07.373 in chapter 87 watercraft classifiable in 00:30:07.373 --> 00:30:11.595 chapter 89 if you don't mind you could 00:30:11.595 --> 00:30:12.466 type in the checkbox and let me know 00:30:12.466 --> 00:30:25.018 what do you think. 00:30:25.018 --> 00:30:42.001 You like. E-bikes. 00:30:42.001 --> 00:30:46.417 >> Do I lose my connection? 00:30:46.417 --> 00:30:51.043 >> We can still hear you.>> 00:30:51.043 --> 00:30:52.041 Okay, where did my slides go I don't see 00:30:52.041 --> 00:30:53.137 them? 00:30:53.137 --> 00:30:55.575 >> We see them on the screen. 00:30:55.575 --> 00:31:14.804 >> Really? I'm not seeing them. I just 00:31:14.804 --> 00:31:18.056 see my name with my initials. 00:31:18.056 --> 00:31:19.089 >> I wonder if you should stop sharing – 00:31:19.089 --> 00:31:19.808 –.>> 00:31:19.808 --> 00:31:22.096 I see it now. Sorry about that 00:31:22.096 --> 00:31:33.422 everyone. We have a few E-bike. 00:31:33.422 --> 00:31:37.260 Although the importer did not agree with 00:31:37.260 --> 00:31:38.754 our decision the product was classified 00:31:38.754 --> 00:31:43.863 in heading 8903.90 9.91 which provides 00:31:43.863 --> 00:31:44.844 for yachts and other vessels for pleasure 00:31:44.844 --> 00:31:52.036 or sports robots canoes other other 00:31:52.036 --> 00:31:53.042 other. The imported file for 00:31:53.042 --> 00:31:54.016 reconsideration placed on their view that 00:31:54.016 --> 00:31:59.713 the hydrofoil or should not e classified 00:31:59.713 --> 00:32:01.203 under heading 8903 because it does not 00:32:01.203 --> 00:32:02.374 have enough flotation to support a riders 00:32:02.374 --> 00:32:06.100 body weight while not propelling 00:32:06.100 --> 00:32:09.510 forward. They argued it doesn't have 00:32:09.510 --> 00:32:10.503 physical or water were the 00:32:10.503 --> 00:32:17.205 characteristics that escapes canoes and 00:32:17.205 --> 00:32:18.232 similar watercraft for champ bottoms and 00:32:18.232 --> 00:32:19.730 sides to keep water out and keep them 00:32:19.730 --> 00:32:20.704 afloat. The importer also stated that 00:32:20.704 --> 00:32:26.656 usage of the hydrofoiler requires some 00:32:26.656 --> 00:32:27.356 degree of skill and training, however, we 00:32:27.356 --> 00:32:30.386 know that this fact alone would not 00:32:30.386 --> 00:32:33.940 qualify the product to be classified 00:32:33.940 --> 00:32:34.966 under heading 9506. In reviewing the 00:32:34.966 --> 00:32:36.170 facts associated with the case 00:32:36.170 --> 00:32:41.554 headquarters noted that the hydrofoiler 00:32:41.554 --> 00:32:43.045 was akin to a bicycle, which is notably 00:32:43.045 --> 00:32:48.376 classified outside of heading 9506 and 00:32:48.376 --> 00:32:49.361 distinguishable from the water sport 00:32:49.361 --> 00:32:51.895 equipment described by the heading. In 00:32:51.895 --> 00:32:55.626 their analysis headquarters also 00:32:55.626 --> 00:32:56.662 considered not want you to chapter 95 00:32:56.662 --> 00:32:57.974 which excludes sports craft such as 00:32:57.974 --> 00:33:03.370 canoes and skiffs and contemplated that 00:33:03.370 --> 00:33:04.404 if the subject hydrofoil or is a sports 00:33:04.404 --> 00:33:05.894 craft like canoes and skips is excluded 00:33:05.894 --> 00:33:10.462 from classification in the heading. In 00:33:10.462 --> 00:33:14.247 addition to being excluded by notes 1Q 00:33:14.247 --> 00:33:20.006 headquarters also relied upon – – states 00:33:20.006 --> 00:33:21.502 the chapter does not cover sports 00:33:21.502 --> 00:33:23.088 vehicles. Once again noted there are no 00:33:23.088 --> 00:33:27.115 similar exemplars and explanatory notes 00:33:27.115 --> 00:33:31.276 for 9506 that would indicate the 00:33:31.276 --> 00:33:32.275 hydrofoil or is classified within the 00:33:32.275 --> 00:33:38.050 heading. In this case, the hydrofoil or 00:33:38.050 --> 00:33:39.046 hydrofoiler is a motorized watercraft 00:33:39.046 --> 00:33:40.542 designed and marketed as electrically 00:33:40.542 --> 00:33:42.970 engineered water the presence of a motor 00:33:42.970 --> 00:33:46.260 is indicative hat the item is generally 00:33:46.260 --> 00:33:49.073 not intended to be foot powdered and 00:33:49.073 --> 00:33:50.395 thereby lessening the need for user 00:33:50.395 --> 00:33:56.504 exertion. It also lessens the athletic 00:33:56.504 --> 00:33:58.010 skill or effort required to operate the 00:33:58.010 --> 00:33:59.956 product. As a result, and in accordance 00:33:59.956 --> 00:34:08.063 with the chapter otes one and and 1Q 00:34:08.063 --> 00:34:09.064 headquarters found the subject under 00:34:09.064 --> 00:34:11.278 control does not classified as an article 00:34:11.278 --> 00:34:12.376 general physical exercise or water sport 00:34:12.376 --> 00:34:14.859 equipment 9506. By application of DRI 00:34:14.859 --> 00:34:21.033 one and six the personal hydrofoil in 00:34:21.033 --> 00:34:31.912 the ruling was affirmed. Here we have a 00:34:31.912 --> 00:34:33.414 standup paddle board with accessories. 00:34:33.414 --> 00:34:36.743 It's designed to be used in the sport 00:34:36.743 --> 00:34:37.742 apparel boarding suitable for all ages 00:34:37.742 --> 00:34:45.823 and skill levels. The set includes 00:34:45.823 --> 00:34:48.330 paddleboard with structured deck set up 00:34:48.330 --> 00:34:51.961 for stability and drive. And adjustable 00:34:51.961 --> 00:34:55.908 standup paddle or panel. Also included 00:34:55.908 --> 00:34:58.235 the site is detachable seat that can be 00:34:58.235 --> 00:35:01.957 secured to the board with nylon straps 00:35:01.957 --> 00:35:02.954 which allows you to use the SEP which 00:35:02.954 --> 00:35:04.944 you would like you would use a kayak 00:35:04.944 --> 00:35:06.932 present how would you classify this 00:35:06.932 --> 00:35:08.445 product? Do you think it would be 00:35:08.445 --> 00:35:11.382 classified in heading 90 level success 00:35:11.382 --> 00:35:15.224 water sport equipment or is excluded by 00:35:15.224 --> 00:35:17.526 don't want to because it could be a 00:35:17.526 --> 00:35:22.686 kayak? What do you think you could type 00:35:22.686 --> 00:35:24.184 in the chat box and let me know what do 00:35:24.184 --> 00:35:42.046 you think. For this one all the items 00:35:42.046 --> 00:35:43.043 were packaged together for retail sale 00:35:43.043 --> 00:35:46.089 and considered to be a set for tariff 00:35:46.089 --> 00:35:49.328 purposes. The paddleboard imparts the 00:35:49.328 --> 00:35:52.455 essential character of the set so the 00:35:52.455 --> 00:35:53.606 set is classified as water sport 00:35:53.606 --> 00:36:00.933 agreement under subheading 9506.2900 80 00:36:00.933 --> 00:36:02.454 which provides for articles and 00:36:02.454 --> 00:36:06.860 equipment for general physical exercise 00:36:06.860 --> 00:36:07.884 gymnastics athletics other sports and 00:36:07.884 --> 00:36:10.117 parts and accessories there. Let's look 00:36:10.117 --> 00:36:17.257 at another one. . Here we have cocoa 00:36:17.257 --> 00:36:20.733 melon splash pad which is approximately 00:36:20.733 --> 00:36:22.261 45 inches in diameter and two inches 00:36:22.261 --> 00:36:25.347 deep. The splash pad features of 360 00:36:25.347 --> 00:36:28.767 degrees sprinkler when connected to any 00:36:28.767 --> 00:36:31.914 standard water hose. The sprinkler 00:36:31.914 --> 00:36:35.346 chamber is on the rim of the splash pads 00:36:35.346 --> 00:36:36.363 and sprays water upwards and inwards. 00:36:36.363 --> 00:36:42.104 The primary design function is to 00:36:42.104 --> 00:36:43.101 create a constant sprinkler flow that 00:36:43.101 --> 00:36:44.147 allows the pads to collect enough water 00:36:44.147 --> 00:36:45.657 for splashing when children actively 00:36:45.657 --> 00:36:48.888 play on the pads. Was in use with play 00:36:48.888 --> 00:36:52.754 activity the water is spelled over the 00:36:52.754 --> 00:36:53.329 soft pliable sidewall of the play Max. 00:36:53.329 --> 00:36:55.767 The size and base soft PVC and collapse 00:36:55.767 --> 00:36:57.980 when stepped on, minimizing water 00:36:57.980 --> 00:37:02.766 retention. When in use the accumulated 00:37:02.766 --> 00:37:05.137 water will reach approximately one inch 00:37:05.137 --> 00:37:06.118 deep or less, enough to support 00:37:06.118 --> 00:37:09.694 splashing activity. Without a water 00:37:09.694 --> 00:37:12.198 supply, the pads deflate flatten and do 00:37:12.198 --> 00:37:14.940 not retain water. What do you think it 00:37:14.940 --> 00:37:16.095 would this be a chapter 95 wading pool 00:37:16.095 --> 00:37:18.617 for kids? Which would be classifiable 00:37:18.617 --> 00:37:38.511 in heading 9506? I'm trying to get to 00:37:38.511 --> 00:37:57.653 the chapter. 95, 95 – – 9506. Okay so 00:37:57.653 --> 00:38:03.643 for this one , sorry I'm trying to 00:38:03.643 --> 00:38:09.629 scroll through the chat. 9503. Very 00:38:09.629 --> 00:38:17.715 good. This one was actually classified 00:38:17.715 --> 00:38:23.969 as a toy because the splash pad did not 00:38:23.969 --> 00:38:25.462 have the ability to retain water and 00:38:25.462 --> 00:38:29.189 could not really be used without constant 00:38:29.189 --> 00:38:30.687 water supply the cocoa melon splash pad 00:38:30.687 --> 00:38:40.397 was classified as a toy 9503.0 0.0071. 00:38:40.397 --> 00:38:41.424 Let's look at wading pools for a 00:38:41.424 --> 00:38:47.359 moment. Generally speaking a wading pool 00:38:47.359 --> 00:38:48.361 refers to a shallow pool having a 00:38:48.361 --> 00:38:50.237 maximum depth of 24 inches and intended 00:38:50.237 --> 00:38:54.391 for children to play. We know that the 00:38:54.391 --> 00:38:55.671 term wading pool is not defined in the 00:38:55.671 --> 00:39:00.380 tariffs or explanatory notes so when 00:39:00.380 --> 00:39:01.917 terms are not defined in the tariff the 00:39:01.917 --> 00:39:06.217 courts and CVP construed statutorily 00:39:06.217 --> 00:39:07.311 undefined terms in accordance with their 00:39:07.311 --> 00:39:08.214 common and proverbial meeting which is 00:39:08.214 --> 00:39:12.882 presumed to be the same. Lectionary 00:39:12.882 --> 00:39:14.407 defines a wading pool as a shallow pool 00:39:14.407 --> 00:39:18.207 usually used by children to plan to stop 00:39:18.207 --> 00:39:19.239 Merriam-Webster states the definition of 00:39:19.239 --> 00:39:22.215 a wading pool as a shallow pool portable 00:39:22.215 --> 00:39:25.514 or permanent construction used by 00:39:25.514 --> 00:39:45.209 children waiting. Although we recognize 00:39:45.209 --> 00:39:46.673 the obvious play value associated with 00:39:46.673 --> 00:39:47.703 certain wading pools. Swimming pools and 00:39:47.703 --> 00:39:49.204 wading pools are specifically provided 00:39:49.204 --> 00:39:50.179 for in 9506.90 9.5500. For 00:39:50.179 --> 00:39:51.193 classification purposes we examine each 00:39:51.193 --> 00:39:56.497 circumstance and whether the product 00:39:56.497 --> 00:39:57.476 will be principally used in a manner 00:39:57.476 --> 00:39:58.457 consistent with wading pools which is to 00:39:58.457 --> 00:39:59.456 serve as a shallow pool used by children 00:39:59.456 --> 00:40:13.278 for wading. in researching the content 00:40:13.278 --> 00:40:14.287 for this presentation I came across this 00:40:14.287 --> 00:40:19.829 product. Apparently filling up various 00:40:19.829 --> 00:40:22.844 receptacles with water and calling it a 00:40:22.844 --> 00:40:24.341 pool is a thing enjoyed during the 00:40:24.341 --> 00:40:26.049 summertime. This appears to be plastic 00:40:26.049 --> 00:40:27.555 sheeting that has been worked so it 00:40:27.555 --> 00:40:33.851 could form a pool in a truck bed. It 00:40:33.851 --> 00:40:34.974 does not appear to be inflatable. Is 00:40:34.974 --> 00:40:35.870 sort of like an elastic liner that 00:40:35.870 --> 00:40:38.713 conforms to the shape of the truck bed. 00:40:38.713 --> 00:40:51.421 Any thoughts on this? Article plastic. 00:40:51.421 --> 00:40:57.247 I'm seeing that a lot. That would be 00:40:57.247 --> 00:40:59.966 my guess too. I really can't confirm but 00:40:59.966 --> 00:41:03.908 I can tell you that based on my review, 00:41:03.908 --> 00:41:04.961 this product is not akin to swimming 00:41:04.961 --> 00:41:09.005 pools, with wading pools or water sport 00:41:09.005 --> 00:41:10.881 equipment, classifiable in chapter 95. I 00:41:10.881 --> 00:41:13.995 would agree with that. Will move on to 00:41:13.995 --> 00:41:22.203 our last example. e. This item in 00:41:22.203 --> 00:41:26.143 question is a tippet holder which is used 00:41:26.143 --> 00:41:29.675 to organize uphold and dispense tippet 00:41:29.675 --> 00:41:30.668 material for flyfishing and other 00:41:30.668 --> 00:41:33.787 application. Other fishing application. 00:41:33.787 --> 00:41:37.457 The item has expose of tippet to 00:41:37.457 --> 00:41:39.763 fishing boat or onto the straps of 00:41:39.763 --> 00:41:42.201 efficient anglers bagger Vance. Tippet 00:41:42.201 --> 00:41:49.106 is a specific gauge of monofilament line 00:41:49.106 --> 00:41:50.106 that's used by flyfishing angler many 00:41:50.106 --> 00:41:52.247 times per outing to adjust to changing 00:41:52.247 --> 00:41:54.869 conditions. This is a U-shaped round 00:41:54.869 --> 00:41:58.641 made of anodized aluminum holds up to 00:41:58.641 --> 00:42:06.195 six tippet schools on a spring-loaded 00:42:06.195 --> 00:42:07.201 bar. Has both predrilled holes for 00:42:07.201 --> 00:42:08.267 securing the holder to a fishing boat 00:42:08.267 --> 00:42:09.712 and elongated cutouts to mount on the 00:42:09.712 --> 00:42:15.679 straps of a fishing bagger Vance. This 00:42:15.679 --> 00:42:17.175 amount allows for convenient dispensing 00:42:17.175 --> 00:42:20.595 so the angler can quickly and easily 00:42:20.595 --> 00:42:21.621 move – remove lengths of material of the 00:42:21.621 --> 00:42:23.133 two principles as needed. Would this be 00:42:23.133 --> 00:42:25.189 fishing equipment, classifiable in 00:42:25.189 --> 00:42:41.358 heading 9507? I'm getting a lot of 00:42:41.358 --> 00:42:48.477 yeses. Actually the answer is no. This 00:42:48.477 --> 00:42:52.900 product was not classified in heading 00:42:52.900 --> 00:42:56.241 €95.07. You might recall chapter 95 00:42:56.241 --> 00:43:03.813 note 1 expressly excluded monofilament 00:43:03.813 --> 00:43:04.814 whether or not cut to length it was 00:43:04.814 --> 00:43:05.813 expressly excluded from note 1C. 00:43:05.813 --> 00:43:07.072 Likewise, the classification of 00:43:07.072 --> 00:43:09.291 accessories for the monofilament in 00:43:09.291 --> 00:43:14.817 chapter 95 would also be precluded. In 00:43:14.817 --> 00:43:20.564 addition, we did look at the exemplars 00:43:20.564 --> 00:43:21.561 in the explanatory notes as fishing 00:43:21.561 --> 00:43:24.397 tackle and it didn't meet the terms of 00:43:24.397 --> 00:43:26.927 the heading there either. Because the 00:43:26.927 --> 00:43:28.762 aluminum tippet holder functions to 00:43:28.762 --> 00:43:42.156 spools of tippet to a fishing boat and 00:43:42.156 --> 00:43:43.162 fell into it met the terms of subheading 00:43:43.162 --> 00:43:44.665 80 302-4960 55 which provides for base 00:43:44.665 --> 00:43:45.662 mounting spendings and similar articles. 00:43:45.662 --> 00:43:49.975 So that was not classifiable. That 00:43:49.975 --> 00:43:55.063 concludes my presentation for today. I'm 00:43:55.063 --> 00:43:56.107 going to try to run through the checkbox 00:43:56.107 --> 00:43:58.515 here and see if we have any questions 00:43:58.515 --> 00:43:59.519 now is good time to type them in if you 00:43:59.519 --> 00:44:09.473 have questions. 00:44:09.473 --> 00:44:10.485 >> There was a request for you to show 00:44:10.485 --> 00:44:20.441 slide 38 again, 31 and 38 both. 00:44:20.441 --> 00:44:25.414 >> I can go to 31 first. Was there a 00:44:25.414 --> 00:44:34.416 specific question on slide 31? 00:44:34.416 --> 00:44:37.951 >> Just to show the slides.>> 00:44:37.951 --> 00:44:42.939 Okay, no worries. 00:44:42.939 --> 00:44:46.944 >> I hope I got the slide right. That's 00:44:46.944 --> 00:44:50.623 actually a picture of the tariffs to 00:44:50.623 --> 00:44:52.315 probably just looking that one up if you 00:44:52.315 --> 00:45:10.007 needed. Okay. So this is 31 I also see 00:45:10.007 --> 00:45:22.234 slide 25 and 28 let's go to slide 25. 00:45:22.234 --> 00:45:26.449 Okay. This is straight from the 00:45:26.449 --> 00:45:42.271 explanatory notes. I also see one for 00:45:42.271 --> 00:45:43.267 24. I'm going to go back there I go too 00:45:43.267 --> 00:46:25.591 fast. I'm gonna go forward again now. 00:46:25.591 --> 00:46:28.114 Start over again from page 1. 00:46:28.114 --> 00:46:35.872 >> I'm sure that was a joke. 00:46:35.872 --> 00:46:37.392 >> A lot of my material this year was 00:46:37.392 --> 00:46:39.984 strictly from the tariff and explanatory 00:46:39.984 --> 00:46:51.151 notes. Matt has a question also. I see 00:46:51.151 --> 00:46:52.175 regarding the splash pad did you say it 00:46:52.175 --> 00:46:53.605 was 9503 and not 9506.99 could I advise 00:46:53.605 --> 00:46:58.446 why that would not be 9506? The splash 00:46:58.446 --> 00:47:04.801 pad was intended if you may recall that 00:47:04.801 --> 00:47:10.181 it was not able to retain any border 00:47:10.181 --> 00:47:13.744 whatsoever. We know it was considered a 00:47:13.744 --> 00:47:14.436 swimming pool or wading pool but why it 00:47:14.436 --> 00:47:25.995 was not why it was not considered it was 00:47:25.995 --> 00:47:27.487 more of a toy it was like a slip and 00:47:27.487 --> 00:47:32.823 slide. To support play activity. And 00:47:32.823 --> 00:47:37.729 splashing activity it wasn't to support 00:47:37.729 --> 00:47:50.263 general physical exercise. Monofilament 00:47:50.263 --> 00:47:53.328 line is not covered under 9507 but yet 00:47:53.328 --> 00:47:56.661 covers fishing line. Specific with the 00:47:56.661 --> 00:48:02.013 fishing when you look at the chapter 00:48:02.013 --> 00:48:07.094 note chapter 95 no one it excludes 00:48:07.094 --> 00:48:29.063 monofilament line. Clean monofilament 00:48:29.063 --> 00:48:41.838 is excluded. I can get back to you on 00:48:41.838 --> 00:48:44.856 that one. I will follow-up with a more 00:48:44.856 --> 00:48:51.468 complete answer on that one. Wading 00:48:51.468 --> 00:48:53.438 pools the maximum depth 24 inches as 00:48:53.438 --> 00:48:59.877 legal requirement as outlined, key.Is 00:48:59.877 --> 00:49:00.867 not outlined. When tariff terms are not 00:49:00.867 --> 00:49:09.349 defined, we consult, dictionaries and we 00:49:09.349 --> 00:49:13.674 use that as guidance. When it comes to 00:49:13.674 --> 00:49:19.661 wading pools we look at whether or not 00:49:19.661 --> 00:49:20.689 they can retain water which would be the 00:49:20.689 --> 00:49:21.872 difference between the splash pad and an 00:49:21.872 --> 00:49:26.362 actual wading pool. We don't have a 00:49:26.362 --> 00:49:30.253 hard and fast legal requirement so people 00:49:30.253 --> 00:49:31.318 can handle every product on a 00:49:31.318 --> 00:49:37.392 case-by-case basis. Whatever slides do I 00:49:37.392 --> 00:49:52.128 need to get back to? If there are no 00:49:52.128 --> 00:50:00.029 questions I didn't get to today, I'm 00:50:00.029 --> 00:50:01.024 making you dizzy doing this I apologize. 00:50:01.024 --> 00:50:06.135 There's my contact information. Any 00:50:06.135 --> 00:50:07.145 questions I didn't get to please feel 00:50:07.145 --> 00:50:16.395 free to email us . And we can get back 00:50:16.395 --> 00:50:17.470 to you. I would like to just say thank 00:50:17.470 --> 00:50:19.333 you all for attending today's 00:50:19.333 --> 00:50:22.377 presentation and I would like to thank 00:50:22.377 --> 00:50:30.280 especially our technical host, thank you 00:50:30.280 --> 00:50:31.776 for your attention today. That 00:50:31.776 --> 00:50:33.097 concludes our presentation for the day. 00:50:33.097 --> 00:50:33.780 Thank you. 00:50:33.780 --> 00:50:38.191 >> And Cumis Murphy. Thank you everyone 00:50:38.191 --> 00:50:39.032 for joining us today. We hope you found 00:50:39.032 --> 00:50:43.433 today's webinar informative. The 00:50:43.433 --> 00:50:46.187 CCS/CES credit completion code has been 00:50:46.187 --> 00:50:48.368 placed in the checkbox and today's 00:50:48.368 --> 00:50:54.014 webinar will be posted on CBP.gov under 00:50:54.014 --> 00:50:55.112 trade outreach webinars in the coming 00:50:55.112 --> 00:50:58.721 weeks and that link has also been placed 00:50:58.721 --> 00:50:59.720 in the checkbox for you. This concludes 00:51:01.639 --> 00:51:01.639 everyone, thank you.