1100 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a sneaker/skate from Hong Kong.
Dear Ms. Placido:
In your letter dated May 14, 2001, you requested a ruling on tariff classification.
You are requesting the tariff classification on a product that is identified as a sneaker/skate, QVC item number T15203. This item is both a sneaker and a retractable skate. The sneaker/skate is unisex, and has been designed for girls or boys, and for women or men in a size range from size three to size ten. The sneaker portion of the product is comprised of a polyurethane upper and rubber soles. The sneaker/skate has retractable roller skate wheels that are activated by release buttons. The samples will be returned, as requested by your office.
The sneaker/skate will not be purchased as a sneaker but will be bought by the consumer for the skate feature. The product could not function as an athletic sneaker or as a walking shoe. It is designed to be used for roller skating and as a shoe for short term use in situations where it is not practical to wear skates (in a restaurant or someone’s home, for instance). The proper classification will be as roller skates that are attached to boots.
The applicable subheading for this product 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 general 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.).
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