The tariff classification of a Crosskate™ from Taiwan and a plastic boot from Italy.

NY H86789 February 5, 2002 CLA-2-95:RR:NC:2:224 H86789 CATEGORY: Classification TARIFF NO.: 9506.70.2090; 6402.19.9061 Michael Skidmore Oceanair, Inc. 135 American Legion Hwy. Revere MA 02151 RE: The tariff classification of a Crosskate™ from Taiwan and a plastic boot from Italy. Dear Mr. Skidmore: In your letter dated December 13, 2001, you requested a tariff classification ruling on an outdoors recreational device on behalf of Crosskate LLC, Marblehead MA. The Crosskate™ is described as a metal-framed, two-wheel, in-line skating device with a plastic boot. In operation, the apparatus imitates to a degree the experience of carving on snow skis but employs two air-filled, 10-inch mountain-bike-style tires connected by a frame made of welded aluminum. The tire size reduces shock and provides stability and increased clearance. The system connecting each front wheel to its 34-inch aluminum frame is similar to the system used with a skateboard truck assembly allowing for a left to right pivot motion when the user leans his body. This technique makes the steering and turning process much like it is in downhill snow skiing. The front wheels lock for climbing and turn for carving. The boots pivot for gliding, skating and carving, and heel-activated disc brakes in both rear tires ensure stopping power. The wheeled frame and the boot are imported separately. In the United States, the boot is fitted onto a platform connected to the inside center edge of the frame and secured with bolts. Samples of the Crosskate device and boot are being returned to you. The Crosskate™ is a multi-sport device with an all-terrain capability that draws design features from mountain bikes, skates and skateboards to simulate backcountry skiing. The device can cruise and glide on most terrain, including bike trails and ski slopes. As such, the Crosskate qualifies, for tariff purposes, as a sport article for entertainment, fitness, and athletic challenge. The applicable subheading for the Crosskate™ will be 9506.70.2090, Harmonized Tariff Schedule of the United States (HTS), 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, other. The rate of duty will be free. Regarding the boot sample, you state that the boot consists of a molded plastic exterior with a nylon section, which has the lace attachment. The liner is predominately nylon. When inserted into the plastic shell, as it will be in the imported condition, approximately 2-1/2 to 3 inches protrudes above the plastic shell. A visual inspection would indicate that the amount of the liner that becomes part of the upper is considerably more than 10% of the external surface area. You provide a value of $53.80/pair. You also suggest 6402.19.9061 (HTS) as the appropriate subheading for this item. You further inquire about the temporary suspension of duty under 9902.60.45 (HTS) for this item The applicable subheading for the molded plastic boot/liner will be 6402.19.9061 (HTS) which provides for other footwear with outer soles and uppers of rubber or plastics, sports footwear, other, other, valued over $12/pair, other. The general rate of duty will be 9 percent ad valorem. The temporary suspension of duty for this item under subheading 9902.64.05 applied to items entered or withdrawn from warehouse on or before 12/31/2001. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division