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NY A87830

October 01, 1996

CLA-2-95:RR:NC:FC:224 A87830


TARIFF NO.: 6402.19.9030; 9506.70.2010

Joe P. Maye
Rollerball Int'l., Inc.
9255 Doheny Road
Suite 2705
Los Angeles, CA 90069

RE: The tariff classification of roller skates from Hong Kong and Italy.

Dear Mr. Maye:

In your letter dated September 09, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification on three configurations of roller skates. You are calling your skate a rollerball skate because there are balls on them, instead of wheels or blades. The first configuration is a complete skate with liner, mounted chassis, and attached balls. The second configuration is a boot with a liner only. The third configuration is a boot with liner, a mounted chassis, and no attached balls.

The applicable subheading for the complete skate (Configuration 1), and the skate boot and chassis together (Configuration 3) will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise...athletics, other sports...parts and accessories thereof: Roller skates and parts and accessories thereof...Attached to boots." The rate of duty will be free.

The applicable subheading for the boot with a liner (Configuration 2) will be 6402.19.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Footwear with outer soles and uppers of rubber or plastic, Sports Footwear, Other, Valued over $12/pair." The rate of duty will be 15.6 percent, ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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