Ms. Kimberly Carlson
Braumiller Schulz & Co., LLP
234 Whitetail Crossing
Oswego, Illinois 60543
RE: The tariff classification of skate shoes from China
Dear Ms. Carlson:
In your letter dated May 18, 2005, you requested a tariff classification ruling, on behalf of Academy, Ltd.
You are requesting the tariff classification on an item that is described as skate shoes; no style number is shown. The skate shoes have 2 retractable sets of double wheels (4 wheels total) that are housed in the rubber sole of the shoe portion of the item. The upper of the shoe is made of a polyurethane material. An illustration of the skate shoes was submitted, in lieu of a sample.
The applicable subheading for the skate shoes, no style number shown, will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: ice skates and roller skates, including skating boots with skates attached; 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