Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of Step-N-Glide Roller Skates from China.
Dear Mr. Smithweiss:
In your letter dated June 12, 2002, you requested a tariff classification ruling, on behalf of BBC International, your client.
You are requesting the tariff classification on a product that has been described as the Step-N-Glide Roller Skates, your reference # 02-557-5 (71) I. The article is simply a roller skate that is designed with detachable metal axles and rollers. The roller skate will be imported with four rollers and two axles attached, boxed individually, one pair of skates in a box labeled “Step-N-Glide Lighted Roller Skates”, for retail sale.
The Step-N-Glide roller skates have the essential elements of all modern roller skates: polyurethane wheels with ball bearings, stainless steel axles and a rubber stop at the toe. The axles are inserted through holes drilled through the sole, and the wheels are attached to the axles with twist-on lug nuts. The user’s foot fits the footwear portion of the skate: an ankle height sneaker/shoe consisting of a polyurethane upper, and a rubber sole. While the overall appearance resembles an athletic sneaker, the outer sole has holes where the axles are attached and a hole at the toe where the stop is attached. The molded sole has rigid plastic reinforcement in order to secure and support the axles. The axles and wheels may be removed for the purpose of using the footwear portion separately, at least to some extent. In the opinion of this office, the article is essentially a roller skate, and as such will be classified in Chapter 95 of the HTSUSA as roller skates attached to boots. The sample will be returned, as requested.
The applicable subheading for the Step-N-Glide Roller Skates, reference # 02-557-5 (71) I, will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Ice skates and roller skates, including skating boots with skates attaches; parts and accessories thereof: Roller skates and parts and accessories thereof: Attached to boots.” The rate of duty will be free.
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 Tom McKenna at 646-733-3025.
Robert B. Swierupski