N004108 N0 Ruling Active

The tariff classification of a Wheelz product from China.

Issued December 14, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.70.2090

Headings: 9506

Product description

The merchandise is described as consisting of two roller wheels attached to an axel on each side of a plastic frame. There is an adjustable metal backing and an elastic attachment. The wheelz comes in a set of two and each can be attached to the heel of a pair of shoes.

CBP rationale

The applicable subheading for the Wheelz mechanism, when imported separately, will be 9506.70.2090, Harmonized Tariff Schedule of the United States (HTSUS), 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

N004108 December 14, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.70.2090 Linda M. Rasco Metro Custom Brokers P.O. Box 1066 40 Miramar Drive, Ste 12 Champlain NY 12919 RE: The tariff classification of a Wheelz product from China. Dear Ms. Rasco: In your letter dated November 28, 2006, you requested a tariff classification ruling on behalf of Gen-X Sports Inc. The merchandise is described as consisting of two roller wheels attached to an axel on each side of a plastic frame. There is an adjustable metal backing and an elastic attachment. The wheelz comes in a set of two and each can be attached to the heel of a pair of shoes. The applicable subheading for the Wheelz mechanism, when imported separately, will be 9506.70.2090, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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