CLA-2-95:S:N:N8:224 804757 
Lori Aldinger
Rite Aid Corp.
P.O. Box 3165
Harrisburg, PA 17105
RE:  The tariff classification of in-line skates from China.
Dear Ms. Aldinger:
     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
     DATE OF INQUIRY   :    November 8, 1994
     DESCRIPTION OF
     MERCHANDISE       :    The sample article consists of        
                            beginner in-line roller skates made   
                            of plastic, Rite Aid item #95888.  A
                            string closure and plastic fastener   
                            secure the foot to the skate truck. 
                            The length of the in-line skate has   
                            an adjustable range of about 1 1/2    
                            inches.  
     HTS PROVISION     :    Articles and equipment for general    
                            physical exercise, gymnastics,        
                            athletics, other sports or outdoor    
                            games...: Ice skates and roller       
                            skates, including skating boots with
                            skates attached; parts and            
                            accessories thereof: Roller skates    
                            and parts and accessories thereof,    
                            other.
     HTS SUBHEADING    :    9506.70.2090
     RATE OF DUTY      :    Free
     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
                                         Area Director
                                         New York Seaport