N287202 N2 Ruling Active

The tariff classification of the Razor “Jetts DLX” from China

Issued June 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.70.2090

Headings: 9506

Product description

Information was also obtained from your company’s website. The pair of Jetts DLX skates are worn on each foot and are fastened to the heel portion of one’s sneakers for skating. Each skate consists of two 50 mm sealed bearing urethane wheels with LED lights that are attached to a polycarbonate frame. Adjustable hook and loop strap fasteners allow the skates to fit shoe sizes youth 12 through adult 12. When striding, the wearer’s foot must be angled backwards so that the toe of the sneaker does not come into contact with the ground. Spark and skid pads are also included and are easily removable and replaceable. These attachments allow a shower of sparks to be emitted from the rear of the skates. The Jetts DLX skates can support a maximum rider weight of 176 lbs. and are designed for ages 8 and up.

CBP rationale

The applicable subheading for the Razor Jetts DLX 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

N287202 June 22, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.70.2090 Mr. Ann Shih Razor USA LLC 12723 E. 166th Street  Cerritos, CA 90703  RE: The tariff classification of the Razor “Jetts DLX” from China Dear Ms. Shih: In your letter dated June 12, 2017, you requested a tariff classification ruling. Photographs and a product description for the Razor “Jetts DLX” skates were received with your inquiry. Information was also obtained from your company’s website. The pair of Jetts DLX skates are worn on each foot and are fastened to the heel portion of one’s sneakers for skating. Each skate consists of two 50 mm sealed bearing urethane wheels with LED lights that are attached to a polycarbonate frame. Adjustable hook and loop strap fasteners allow the skates to fit shoe sizes youth 12 through adult 12. When striding, the wearer’s foot must be angled backwards so that the toe of the sneaker does not come into contact with the ground. Spark and skid pads are also included and are easily removable and replaceable. These attachments allow a shower of sparks to be emitted from the rear of the skates. The Jetts DLX skates can support a maximum rider weight of 176 lbs. and are designed for ages 8 and up. The applicable subheading for the Razor Jetts DLX 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 is 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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