CLA-2-95:OT:RR:NC:N4:424
Cathy Yu
Jakks Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of adjustable children’s roller skates with knee and elbow pads from China
Dear Ms. Yu:
In your letter submitted on February 1, 2024, you requested a tariff classification ruling.
Photographs and a description of the “Nickelodeon Paw Patrol, Adjustable Junior Skate Combo,” item number 514331, were submitted with your request.
The product at issue is identified as item number 514331, the “Nickelodeon Paw Patrol, Adjustable Junior Skate Combo.” The product is comprised of child-sized roller skates and pads for the knees and elbows. The roller skates are quad style, each skate having 4 wide wheels, in two rows of two, and one toe stopper. The skates are adjustable in size, designed to fit over a child’s shoe and feature molded plastic toe boxes and heels. The space in-between the toe and heel can be adjusted by a wing-nut (under the skate). The wing-nut is tightened to firmly secure the skate to a child’s shoe. An ankle strap secures (or releases), the foot to (or from) the skate and is adjustable by a pressure-controlled buckle. The skates adjust to fit children’s shoe sizes 12 to 2.5. Knee and elbow pads with protective plastic shells and adjustable Velcro straps are also included with the skates. The adjustable roller skates are intended for beginner skaters, children ages 3 to 5 years old.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.
GRI 3(a) in referring to "sets", states that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods.
GRI 3(b) states that mixtures, composite goods, and goods put in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to Rule 3 (b) that 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;
(c) are put up in a manner suitable for sale directly to users with repacking
GRI 6 states that for legal purposes, classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 mandates applying GRIs 1 through 5 when classifying goods at the subheading level. Also, GRI 6 requires the use of GRI 3 at the eight-digit level in the HTSUS, as it is this level at which the classification of merchandise is finally determined. Therefore, in order to be classifiable as a "set", the articles must be classifiable in at least two different subheadings.
By application of GRI 3(b) and GRI 6, the roller skates, knee pads, and elbow pads, when packaged together for retail sale meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different subheadings; roller skates (9506.70) and the knee and elbow pads (9506.99). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. In this case, the essential character of the set is imparted by the roller skates.
The applicable subheading for the “Nickelodeon Paw Patrol, Adjustable Junior Skate Combo,” item number 514331, will be 9506.70.2090, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…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.
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.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division