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Revocation of NY G85697, dated January 19, 2001; Classification of Skate Shoe; Chapter 95; Roller Skates. Dear Ms. Forest: This letter is to inform you that Customs has reconsidered New York Ruling Letter (NY) G85697, issued on behalf of your client, Heeling Sports, Ltd., on January 19, 2001, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of skate shoes. After review of that ruling, it has been determined that the classification of the skate shoes in subheading 9506.99.6080, HTSUSA, was incorrect. For the reasons that follow, this ruling revokes NY G85697.

The tariff classification of an exercise mat and cover from Taiwan.

The tariff classification of a gym swing seat and hardware set from Taiwan.

The tariff classification of backpacks filled with equipment for outdoor activities from China

The tariff classification of a climbing harness from China.

The tariff classification of heeling apparatus made in the U.S., South Korea and other countries.

The tariff classification of a headsweat from Hong Kong.

The tariff classification of an outdoor game system called the HolmeStop from Canada.

The tariff classification of a football kneepad from Taiwan.

The tariff classification of an inflatable Jump N Slide from Taiwan Dear Ms. Butler:

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