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April 2025, question 40
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of synthetic ice panels from Sweden consisting of interlocking tiles manufactured from high density polyethylene plastic? The tiles can be placed on any firm surface (indoor or outdoor) and once interlocked, form a seamless and uniform ice-skating surface. They are designed and marketed for at-home use by both youth and adults to practice skills for the sport of ice hockey while wearing ice skates.
- 3918.90.1000
- 3924.90.5650
- 9506.70.6080
- 9506.99.2580
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CBP's answer: D. D: 9506.99.2580
Chapter 39 Note 2(y) excludes articles of Chapter 95, including sports equipment. The panels are for practising ice hockey, so they are ice-hockey articles and equipment in 9506.99.2580 rather than plastic articles in 3918 or 3924 or other Chapter 95 lines.
Articles of chapter 95 (for example, toys, games, sports equipment) Chapter 39, Note 2
Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof 9506.99.2580
Search for: Articles of chapter 95
CBP's key cites: General Rules of Interpretation; Chapter 39, Note 2; HTSUS 9506.99.2580
Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).