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NY G85708




January 9, 2001

CLA-2-95:RR:NC:2:224 G85708

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000; 9506.70.2010

Joan Cirasola
Micra Co.
167-14 146th Road
Jamaica, New York 11434

RE: The tariff classification of the “Perfect Cup” and “Road Rockets” from Hong Kong.

Dear Ms. Cirasola:

In your letter dated December 28, 2000, you requested a tariff classification ruling, on behalf of Idea Village, your client.

You are requesting the tariff classification on a leather sneaker/boot with attached roller skates. The boot portion of the product is constructed of suede leather with fabric inserts on the upper portion of the boot. The heel and the sole of the boot are rubber with two openings in the bottom where the roller skates are attached to the boot. The roller skates are retractable when not in use as skates. The product is identified as “Road Rockets”. The item is properly classifiable in Chapter 95 of the HTS as roller skates attached to a boot.

In addition, you have submitted a second sample for review in regard to its tariff classification. This product is called the “Perfect Cup” and will be marketed as a travel coffee cup. It is a plastic thermal travel cup with a silicon pump tube. The pump transfers the coffee from the bottom portion of the cup into the top portion of the cup ensuring that the coffee always stays hot. The item is properly classified as other household articles in Chapter 39 of the HTS.

The applicable subheading for the “Road Rockets” will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and thereof...attached to boots.” The rate of duty will be free.

The applicable subheading for the “Perfect Cup” will be 3924.10.5000, Harmonized Tariff schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other.” The rate of duty will be 3.4 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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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