CLA-2-95:OT:RR:NC:N4:424
Cathy Yu
Jakks Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of adjustable children’s roller skates from China
Dear Ms. Yu:
In your letter submitted on February 20, 2025, you requested a tariff classification ruling.
A sample and description of the “Gem Roller Skates” were received with your inquiry.
The product at issue, the “Gem Skates,” SKU# 51207, are roller skates with adjustable boots from size 3-6,
that come in a variety of colors and styles. The skates are made with 54 x 32 mm PU casting wheels, a
polypropylene frame, and a PVC cushion. They are also equipped with ABEC 5 speed bearings, a built-in
stopper, and a carrying strap. The skates are marketed for users ages 8 and up.
The applicable subheading for the “Gem Roller Skates” will be 9506.70.2010, Harmonized Tariff of the
United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics,
athletics, other sports…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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9506.70.2010, HTSUS, listed above.
You inquired whether the Section 232 additional duties on certain derivative aluminum products applies to
the roller skates. Articles of subheading 9506.70.2010, HTSUS, are not among those listed in Annex 1 to
Presidential Proclamation 10895.
Duty rates are provided for your convenience and are subject to change.? The text of the most recent HTSUS
and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect.? In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.?
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division