The tariff classification of ice hockey skate parts from China and Taiwan

N270692 December 4, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.70.6080 Mr. Christophe Beauregard Reebok-CCM Hockey U.S., Inc. 2400 Raymond Lasnier Street Montreal, QC H4R 3L3 Canada RE: The tariff classification of ice hockey skate parts from China and Taiwan Dear Mr. Beauregard: In your letter dated November 12, 2015, you requested a tariff classification ruling. Photographs and descriptions of three ice hockey skate parts were received with your inquiry. The first item, product number HSB, is a plastic holder for a hockey skate. It is the portion of the hockey skate that connects the skate boot to the skate runner, which makes contact with the ice. The country of origin is Taiwan. The second item, product number HRSBHG, utilizes the same plastic holder but also includes a stainless-steel runner. The product is affixed to the skate boot by means of 8 metal rivets. This product is made in Taiwan as well. The third item, product number CWLPGS, also referred to as a goalie cowling, is similar in every respect to the second product (HRSBHG) except that it is for a hockey skate worn by a goalie and incorporates a plastic toe-cap to protect the goalie’s toes. This item is made in China. The applicable subheading for product numbers HSB, HRSBHG and CWLPGS will be 9506.70.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Other, including parts and accessories for ice skates with footwear permanently attached…Parts and accessories." 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division