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The tariff classification of skate shoes from China
Issued June 1, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02001 (June 1, 2005)
Tariff classification
HTS codes: 9506.70.2010
Headings: 9506
Product description
You are requesting the tariff classification on an item that is described as skate shoes; no style number is shown. The skate shoes have 2 retractable sets of double wheels (4 wheels total) that are housed in the rubber sole of the shoe portion of the item. The upper of the shoe is made of a polyurethane material. An illustration of the skate shoes was submitted, in lieu of a sample.
CBP rationale
The applicable subheading for the skate shoes, no style number shown, will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: roller skates and parts and accessories thereof .
Full text
NY R02001 June 1, 2005 CLA-2-95:RR:NC:2:224 R02001 CATEGORY: Classification TARIFF NO.: 9506.70.2010 Ms. Kimberly Carlson Braumiller Schulz & Co., LLP 234 Whitetail Crossing Oswego, Illinois 60543 RE: The tariff classification of skate shoes from China Dear Ms. Carlson: In your letter dated May 18, 2005, you requested a tariff classification ruling, on behalf of Academy, Ltd. You are requesting the tariff classification on an item that is described as skate shoes; no style number is shown. The skate shoes have 2 retractable sets of double wheels (4 wheels total) that are housed in the rubber sole of the shoe portion of the item. The upper of the shoe is made of a polyurethane material. An illustration of the skate shoes was submitted, in lieu of a sample. The applicable subheading for the skate shoes, no style number shown, will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: roller skates and parts and accessories thereof ..attached to boots. 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
The tariff classification of adjustable children’s roller skates from China
The tariff classification of Roller Boltz Roller Skates, Style # TXBEK704ZZROL, from China
The tariff classification of footwear from China
The tariff classification of Step-N-Glide Roller Skates from China.
The tariff classification of a shoe skate from China.
The tariff classification of a sneaker skate from China.
The tariff classification of a sneaker/skate from Hong Kong.
The tariff classification of sneaker skates from Taiwan.
The tariff classification of the “Perfect Cup” and “Road Rockets” from Hong Kong.
The tariff classification of a leather shoe with attached roller skates from China.
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