M2 Intl. Inc.
P.O. Box 386
Winooski, VT 05404
RE: The tariff classification of in-line skates from Taiwan.
Dear Mr. Moran:
In your letter dated July 31, 1998, you requested a tariff classification
ruling, on behalf of Monark Sporting Goods.
You are requesting the tariff classification on in-line skates,
particularly women's skates. The item is identified as Feline in-line skates,
an innovation in women's in-line skates. The submitted sample is model 5th Ave,
and is representative of the entire line which is specifically designed for
women's feet. The in-line skates will be imported in a fully assembled state:
with the wheels permanently attached to the skate boot.
The applicable subheading for the in-line skates 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 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 212-466-5475.
Robert B. Swierupski