9506.99.40.00 - Toboggans; bobsleds and luges of a kind used in international competition

This HTS category, 9506.99.40.00, specifically enumerates toboggans, bobsleds, and luges that are manufactured and intended for use in international competitions. These are specialized sports equipment designed for high-performance racing on snow or ice tracks, often characterized by their advanced construction, lightweight materials, and aerodynamic designs tailored to meet stringent competitive standards. The emphasis is on their role in regulated sporting events rather than recreational sledding.

It is important to distinguish this specific classification from its sibling category, 9506.99.45.00, which covers "Other" sleds, bobsleds, toboggans, and similar items, including their parts and accessories, that are not designated for international competition. While both categories address sledding-type equipment, the key differentiating factor here is the explicit mention of "a kind used in international competition," implying a higher standard of design, construction, and performance intended for professional sporting events.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Classification at this level is definitive for the specified competitive racing equipment. Practical classification will rely on verifying the intended use and design features of the toboggans, bobsleds, and luges against the criteria for international competition.