Leonard J. Lasky
1430 SOM Center Road #3
Mayfield Heights, Ohio 44124
RE: The tariff classification of shoes for walking and roller skating from China.
Dear Mr. Lasky:
In your letter dated March 3, 1998, you have requested a tariff classification ruling.
The merchandise is described as a convertible shoe /skate referred to as "walk and roll." The "walk and roll" is an article of footwear that can be converted between a walking shoe and a roller skate by means of a wheel or roller mechanism incorporated in the sole of the shoe. The roller mechanism enables conversion between a retracted walking position and an extended skating position and also provides an inherently strong and stable support in the skating position.
The shoe component of the "wall and roll" includes an upper attached to the sole, the upper cooperating with the sole to form an interior space for receiving a foot; a sole having a walking surface; and, one or two roller mechanisms with a wheel mount that supports the wheel and a pivot axle, the wheel mount being mounted with respect to the sole for movement about the pivot axle between a skating position and a walking position. The sample is being returned at your request.
The applicable subheading for the Convertible Walking Shoe/Roller Skate will be 9506.70.20.10, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Ice skates aand roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof. 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 this ruling letter 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