HQ 964985; Classification of Skate Shoe; Chapter 95; Roller Skates.
Issued July 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.70.20
Headings: 9506
Product description
You contend that the skate shoe is classified under subheading 9506.70.20, HTSUSA, which provides, for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof.” The general column one rate of duty is Free. The article under consideration is described as the “3-Wheelers Skate Shoe, Style 5194,” and consists of what appears to be a traditional athletic shoe with a heavy sole. The heel portion of the sole is hollowed out in two locations in order to house a total of three polyurethane wheels and their wheel assemblies. The larger, and rear most, of the two cavities is located at the rear of the shoe and contains two polyurethane wheels that are positioned side by side. The smaller cavity is approximately one-half inch from the rear cavity, towards the toe of the skate shoe. This cavity houses one polyurethane wheel. The wheels extend approximately one half-inch outward from the sole of the shoe and do not retract into the shoe.
CBP rationale
The legal reasoning and analysis employed in Headquarters Ruling Letter (HQ) 964985, dated July 15, 2002, classifying substantially similar skate shoes as the instant skate shoes, is adopted and incorporated by reference. Accordingly, classification of the skate shoes described herein shall be made in accordance with the principles and legal analysis provided in HQ 964985, which is attached and made part of this ruling letter.
Full text
HQ 965596 July 16, 2002 CLA-2 RR:CR:TR:TE 965596 JFS CATEGORY: Classification TARIFF NO.: 9506.70.20 Ms. Cindy Hazlett Sketchers Footwear 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: HQ 964985; Classification of Skate Shoe; Chapter 95; Roller Skates. Dear Ms. Hazlett: This is in response to your request for a binding ruling, dated April 8, 2002, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a three-wheeled skate shoe. FACTS: You contend that the skate shoe is classified under subheading 9506.70.20, HTSUSA, which provides, for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof.” The general column one rate of duty is Free. The article under consideration is described as the “3-Wheelers Skate Shoe, Style 5194,” and consists of what appears to be a traditional athletic shoe with a heavy sole. The heel portion of the sole is hollowed out in two locations in order to house a total of three polyurethane wheels and their wheel assemblies. The larger, and rear most, of the two cavities is located at the rear of the shoe and contains two polyurethane wheels that are positioned side by side. The smaller cavity is approximately one-half inch from the rear cavity, towards the toe of the skate shoe. This cavity houses one polyurethane wheel. The wheels extend approximately one half-inch outward from the sole of the shoe and do not retract into the shoe. ISSUE: Whether the “3-Wheelers Skate Shoe” is classifiable under the provision for roller skates. LAW AND ANALYSIS: The legal reasoning and analysis employed in Headquarters Ruling Letter (HQ) 964985, dated July 15, 2002, classifying substantially similar skate shoes as the instant skate shoes, is adopted and incorporated by reference. Accordingly, classification of the skate shoes described herein shall be made in accordance with the principles and legal analysis provided in HQ 964985, which is attached and made part of this ruling letter. HOLDING The legal reasoning and analysis of HQ 964985, dated July 15, 2002, is adopted and incorporated by reference into this ruling. The 3-Wheelers Skate Shoe, Style 5194, is classified under subheading 9506.70.20, HTSUSA, which provides, for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof.” The general column one rate of duty is Free. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division
Ruling history
More rulings on the same tariff codes
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.
Decision on Application for Further Review of Protest No. 2704-01-103309; Classification of Skate Shoe with One Wheel
The tariff classification of a skate shoe from China.
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