Nohemy Customs Broker, Inc.
11222 La Cienega Blvd.
Inglewood, CA 90304
RE: The tariff classification of a leather shoe with attached roller skates from China.
Dear Mr. Valdivieso:
In your letter dated January 10, 2000, you requested a tariff classification ruling, on behalf of Daewoo, the importer.
You are requesting the tariff classification on a leather shoe/boot with attached roller skates. The boot portion of the product is leather with fabric inserts on the upper of the boot. The heel and sole of the boot are rubber with two openings in the bottom where the roller skates are attached to the boot. The roller skates are retractable when not in use. The item is properly classifiable in Chapter 95 of the HTS as roller skates attached to a boot.
The applicable subheading for the roller skates attached to a leather shoe/boot 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 212-637-7015.
Robert B. Swierupski