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NY I82365

June 13, 2002

CLA-2-95:RR:NC:2:224 I82365


TARIFF NO.: 9506.70.2010

Tonya Thomas
Emery Customs Brokers
1555 W. 23rd Street
P.O. Box 610715
Dallas, TX 75261

RE: The tariff classification of a shoe skate from China.

Dear Ms. Thomas:

In your letter dated June 6, 2002, you requested a tariff classification ruling, on behalf of Nash Manufacturing, your client.

You are requesting the tariff classification on a product that is described as a shoe skate, with no style number shown. The roller skate bottom portion of the item is attached to the shoe part of the product by means of plastic clips on the wheel section. A plastic piece at the back of the wheel carriage releases the wheels from the shoe part that resembles a regular sneaker. In spite of the removable wheel carriage, the entire item is classified as roller skates attached to a boot, in Chapter 95 of the HTSUSA. The sample will be returned, as requested.

The applicable subheading for the shoe skates, no style number shown, 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 accessories thereof: Attached to boots.” The rate of duty will be free.

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 646-733-3025.


Robert B. Swierupski

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