Robert C. Thompson
W.J Byrnes & Co.
P.O. Box 90595
Los Angeles CA 90009
RE: The tariff classification of heeling apparatus made in the U.S., South Korea
and other countries.
Dear Mr. Thompson:
In your letter dated December 13, 2001, you requested a tariff classification ruling on behalf of Heeling Sports Limited, Plano TX.
The provided sample is termed a heeling apparatus and consists of a wheel assembly provided in an opening in the heel portion of the sole of an otherwise conventional athletic shoe. In operation, a person wearing the heeling apparatus may either walk normally or roll on the wheel by lifting or raising the sole so that only the wheel contacts a surface.
A patent abstract defines the product as a heeling apparatus that:
includes a shoe with a unique feature in the heel that allows one to walk,
run, or roll seamlessly. The appearance is that of normal footwear because
of the covert wheel assembly. The stealth wheel in the heel gives one the
ability to roll or slide in areas you could only walk. Heeling is a new activity
that employs a unique method of rolling and requires a newly learned skill
set of balance, positioning, and coordination.
Heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in part, for equipment used in outdoor physical recreation or general physical exercise. The applicable subheading for the heeling apparatus will be subheading 9506.99.6080, HTSUS, which provides for other article and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015.
Robert B. Swierupski