Snow-skis and other snow-ski equipment - Skis

Subheading 950611 of the Combined Nomenclature covers cross-country skiing equipment: cross-country skis, cross-country ski boots and cross-country ski bindings. The classification criterion distinguishing this subheading from adjacent subheading 950619 is the end use of the equipment - cross-country skis are designed exclusively for flat or gently rolling terrain using classic or skating (skate skiing) technique, without downhill runs. Key physical features of cross-country skis include: low weight, narrow waist (typically 40-55 mm at the waist), flexible construction enabling kick-and-glide motion (kick zone) or a mohair skin, and a binding that allows the heel to lift freely. Cross-country ski boots have a flexible sole and are not designed for downhill skiing. Ski touring skis with the ability to lock the heel for descent are classified under subheading 950619. Snowboards and equipment for freestyle aerial skiing are classified under subheading 950619. Ski poles sold separately from a cross-country ski set may be subject to separate classification. Classification follows the GRI; in case of doubt, a BTI ruling is recommended.

Importing cross-country skis and equipment under subheading 950611 into the EU is subject to Regulation (EU) 2023/988 on General Product Safety (GPSR), applicable from 13 December 2024. Ski equipment is not covered by the Toy Safety Directive but must meet general product safety requirements: manufacturers and importers are required to conduct a risk assessment, maintain technical documentation and designate a responsible person in the EU. European harmonised standards for cross-country skis include EN ISO 5902 (cross-country skis - requirements and test methods) and EN ISO 9465 (cross-country ski bindings). EN ISO 11088 covers the mounting and adjustment of alpine ski binding systems. Ski boots may be subject to EN ISO 5720 or EN ISO 17081 depending on design. Materials used in ski construction (carbon fibre or glass fibre composites, epoxy resins, adhesives) may be subject to restrictions under REACH Regulation (EC) No 1907/2006. Ski equipment placed on the EU market must be labelled in a way that enables identification of the manufacturer or importer and must include instructions for use in the relevant member state language. An importer from outside the EU must designate an authorised representative in the EU in accordance with Article 11 GPSR.

MFN duty rates for subheading 950611 must be verified in the European Commission's TARIC database before each import transaction. Cross-country skis are manufactured in several countries, including Finland, Norway, Poland and the Czech Republic, with significant volumes also originating from China. Preferential duty rates may be available under FTAs concluded by the EU, such as the EEA Agreement (Norway), CETA (Canada) or the EU-Japan EPA - the condition is compliance with rules of origin and provision of a valid proof (REX declaration, EUR.1 certificate, invoice declaration). Import requires the importer's EORI number, a customs declaration with the CN code at 8-digit level and TARIC at 10-digit level, and standard documents: commercial invoice, transport document (CMR, B/L, AWB) and product specification. Accurate customs valuation is essential - for branded equipment, any royalties must be included. The importer is responsible for product compliance with EU law including GPSR. Current duty rates and trade measures should be verified in TARIC.

Subheading CN 9506 11 covers cross-country skis equipment. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.