The tariff classification of an "In-Line Skateguard", itemnumber G4100BL, from Taiwan.

NY 886689 June 23, 1993 CLA-2-95:S:N:N8:224 886689 CATEGORY: Classification TARIFF NO.: 9506.70.2000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of an "In-Line Skateguard", item number G4100BL, from Taiwan. Dear Mr. O'Neill: 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 : May 28, 1993 ON BEHALF OF : South Light Marketing Concepts DESCRIPTION OF MERCHANDISE : The submitted sample is a wheel protector for in-line roller skates. The item is composed of woven nylon fabric with a polyurethane belt with nylon webbing along the base. The unit is secured to the skate bottom with hook and loop type closure material. The item fits over the wheels of the skate and is made for three wheel skates (style number G3100BL), four wheel skates (style number G4100BL) and five wheel skates (style number G5100BL). The unit allows safe walking on inclines and in restricted areas, protecting the skate wheels. The item also has a plastic clip and buckle allowing the unit to serve as a carrying device. The wheel protector is considered a roller skate accessory for tariff classification purposes. HTS PROVISION : Roller skates and parts and accessories thereof. HTS SUBHEADING : 9506.70.2000 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