The tariff classification of a skate shoe from China.
Issued June 6, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.70.20
Headings: 9506
Product description
The article is a skate shoe described in your accompanying literature as a “Cruz Skate.” It consists of what appears to be a pair of traditional athletic shoes with the heel portion of the sole of each shoe hollowed out in order to house two polyurethane wheel assemblies. The wheels extend about ½ inch outward from the sole of the shoe and do not retract into the shoe. The wheel assemblies are easily removed.
CBP rationale
The applicable subheading for the “Cruz Skate” 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.
Full text
NY I81525 June 6, 2002 CLA-2-95:RR:NC:2:224 I81525 CATEGORY: Classification TARIFF NO.: 9506.70.20 Michael Staffaroni Heeling Sports Ltd. 1205 Venture Court Carrollton TX 75006 RE: The tariff classification of a skate shoe from China. Dear Mr. Staffaroni: In your letter dated May 9, 2002 you requested a tariff classification ruling. The article is a skate shoe described in your accompanying literature as a “Cruz Skate.” It consists of what appears to be a pair of traditional athletic shoes with the heel portion of the sole of each shoe hollowed out in order to house two polyurethane wheel assemblies. The wheels extend about ½ inch outward from the sole of the shoe and do not retract into the shoe. The wheel assemblies are easily removed. The applicable subheading for the “Cruz Skate” 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. 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
More rulings on the same tariff codes
HQ 964985; Classification of Skate Shoe; Chapter 95; Roller Skates.
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
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