Robert T. Stack
Tompkins & Davidson, LLP
One Astor Plaza
New York, N.Y. 10036-8901
RE: The tariff classification of a sneaker skate from China.
Dear Mr. Stack:
In your letter dated July 6, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.
You are requesting the tariff classification on a product that you describe in your ruling request as a sneaker with skate, item number PP229294. The product is a pair of high sneakers with built-in roller skates. The uppers of the sneaker skate pair are predominantly constructed of polyurethane plastic and the outer soles are constructed of polyurethane molded bottoms. Front and rear wheel mechanisms are built into the sole of each of the sneaker skates, permitting their use as sneakers with the wheels in a retracted position and as roller skates with the wheels extended. The samples will be returned, as requested.
The product is primarily used as roller skates since the sneakers with the wheels retracted are very heavy and not practical for extended walking or athletic use. The sneakers are intended for times when the user of the skates wishes to go somewhere that requires shoes, for example to a restaurant or to a movie.
The applicable subheading for the sneaker skate, item number PP229294 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