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NY D80787

August 6, 1998

CLA-2-95:RR:NC:2:224 D80787


TARIFF NO.: 9506.70.2090

Edward Jordan

Expeditors International

601 North Nash Street

El Segundo CA 90245

RE: The tariff classification of a Grind Plate made in Taiwan.

Dear Mr. Jordan:

In your letter dated July 27, 1998, you requested a tariff classification ruling on behalf of Bravo Corp. of Santa Ana, CA.

The article is a "Sonic" aluminum grind plate that measures approximately five inches long by one inch wide and 1/4 inch thick. The grind plate is said to be used as an attachment to an in-line skate. The plate is fastened to the side of the skate near the sole of the boot. The arc-shaped indentations on the bottom of the plate allow the skater to more easily slide down a handrail or similar structure.

Note 3 to chapter 95, Harmonized Tariff System of the United States (HTSUS), provides that "parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." Chapter 95, and specifically subheading 9506.70, HTSUS, includes "Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof." The grind plate, which by all accounts is solely used with in-line skates, contributes to an expansion or enhancement of the skate's versatility. Thus the plate is an in-line skate accessory and is classified under the provision which provides for accessories for skates.

The applicable subheading for the "Sonic" aluminum grind plate article will be 9506.70.2090, HTSUS, which provides for "Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof, other." The duty rate 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 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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