CLA-2-95:OT:RR:NC:N4:424
Ms. Carol Shelsy
Karen A. Busenburg, Custom Broker
Euro-American Bldg. #5
375 Airport Drive
Worcester, MA 01602
RE: The tariff classification of a skate guard from China
Dear Ms. Shelsy:
In your letter submitted December 19, 2018, you requested a tariff classification ruling on behalf of your client, Skaboots International LLC.
Photographs and a description of the skate guard were submitted with your inquiry. The item is comprised of a full rubber treaded sole with a “trough” that the blade fits into. A Velcro strap attaches the sole to the skate shoe securely and the wearer is able to walk on surfaces other than ice. The boot-like sole provides walking stability with excellent traction and mobility. The item would be considered an accessory to the ice skates.
The applicable subheading for the skate guard will be 9506.70.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Other, including parts and accessories for ice skates with footwear permanently attached…Parts and accessories." The rate of duty will be Free.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division