CLA-2-95:OT:RR:NC:N4:424
Mr. David Rutt
DAMCO Customs Services, Inc.
9300 Arrowpoint Blvd
Charlotte, NC 28273
RE: The tariff classification of the “Adjustable 2-in-1 Glitter Convertible Ice Skates” from China
Dear Mr. Rutt:
In your letter dated August 20, 2015, you requested a tariff classification ruling on behalf of Bravo Sports.
A sample of the “Adjustable 2-in-1 Glitter Convertible Ice Skates” was received with your inquiry. The item consists of a pair of children’s ice skate boots with attached carbon steel blades, two inner boot liners that are constructed mainly of nylon and two in-line skate wheel assemblies. Designed for children between the ages of 3 and 6 years old, the plastic skate boots contain two adjustable buckles which allow the boots to fit four sizes (J6 to J9). The two inner boot liners are also adjustable. The ice skate blades can be removed and replaced with the in-line skate wheel assemblies using an Allen key wrench (two included), converting the item into
in-line roller skates. The skate boots are decorated with a Disney Frozen motif.
In your request, you suggest that the item is classifiable as a toy. While designed for use by children, the skates are not a “limited use” representation of either ice or roller skates. Rather, they are sufficiently sturdy to be considered “junior edition” skates. CBP has stated “sports equipment reduced in size and material quality for use by children will nevertheless be classified in heading 9506, HTSUS, as long as the equipment is of a character suitable for use in the serious organized play or practice of games or sports or athletic recreation” (See HQ 963284, dated June 12, 2001).
The instant skates are suitable for use by young children practicing and learning the basic skills required to skate. They perform the same function as the larger, more expensive articles and will be classified in heading 9506.
The item is not considered a set for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. The “Adjustable 2-in-1 Glitter Convertible Ice Skates” do not meet either (a) or (b). Both the ice and roller skate components are classifiable in heading 9506, while ice skating and roller skating are two separate and distinct activities. Since the item cannot be considered a set for classification purposes, the individual components must be classified separately.
The applicable subheading for the skating boots with attached ice skates will be 9506.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Ice skates with footwear permanently attached.” The rate of duty will be 2.9% ad valorem.
The applicable subheading for the two in-line skate wheel assemblies 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 rate of duty will be Free.
The applicable subheading for the Allen key wrench will be 8204.11.0060, HTSUS, which provides for Hand-operated spanners and wrenches; socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Other. The rate of duty will be 9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division