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NY 894941

March 2, 1994

CLA-2-95:S:N:N8:224 894941


TARIFF NO.: 9506.70.2010

Lawrence B. Hunter
Innovative Skate Systems, Inc.
7389 Bush Lake Road
Edina, MN 55439

RE: The tariff classification of In-Line Skates from Taiwan.

Dear Mr. Hunter:

In your letter dated February 18, 1994, you requested a tariff classification ruling.

A sample submitted with your inquiry is an in-line roller skate consisting of a boot and a roller truck assembly. This in-line skate product is identified by the trade name "Switch-It," and features the capability of removing the roller truck and adding either an ice blade or a SnowSkate device for seasonal versatility. You state that all the boxes at retail will contain the boots and roller trucks needed for a pair of in-line skates and that at least 50 percent of all sales are to be the in-line skate alone. The remainder will feature the in-line skates together with either the SnowSkate or an ice blade as one accesssory item, or both included as two accessories. You presently approximate the cost of a pair of in-line skates at $25.00 and the costs of the SnowSkate and ice blade accessories at $5.00 and $8.00 respectively.

The applicable subheading for the "Switch-It" in-line interchangable skate will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof." The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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