Sets containing both skis and poles imported together present a classification challenge. CBP generally requires that each article be classified separately unless the combination constitutes a set under GRI 3(b), where the component that gives the set its essential character governs. In practice, ski-and-pole retail sets are often classified by the skis (9506.11) with the poles treated as accessories, but importers should seek a binding ruling for specific bundled configurations.

The residual lines under 9506.19 capture items such as ski boot bags designed specifically for ski use, ski carrying straps, avalanche safety equipment integrated into ski gear, and other accessories not classifiable as skis, bindings, or poles. The key test is whether the article is specifically designed for use in snow skiing; general-purpose outdoor accessories would not qualify.