CLA-2-95:RR:NC:2:224 B86039

David L. Stiles
56 Mt. Lebanon Drive
Wheeling WV 26003-4820

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

Dear Mr. Stiles:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : no date indicated

DESCRIPTION OF MERCHANDISE : A battery operated skate lighting system that is designed to attach to in-line skates and ice skates as a novelty skate accessory.

HTS PROVISION : 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:

HTS SUBHEADING : 9506.70.2090

RATE OF DUTY : Free

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 177).

A copy of this 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 212-466-5475

Sincerely,


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division