The tariff classification of a roller skate speedometer

NY F83819 April 11, 2000 CLA-2-90:RR:NC:MM:105 F83819 CATEGORY: Classification TARIFF NO.: 9029.20.4080 Ms. Kerry Holstein HCA 2206 East 7th Avenue Tampa, FL 33605 RE: The tariff classification of a roller skate speedometer Dear Ms. Holstein: In your letter, dated March 15, 2000, for Lifestyle International Products, you requested a tariff classification ruling. The pamphlets and the sample establish that the sample has a replacement wheel for in-Line skates which will count the revolutions of the wheel, perform calculations on this data via a mini-computer, and then send a wireless transmission to a watch-like display device, included in the retail package. In particular, the device can calculate the skater’s speed in miles per hour, distance, and elapsed time. Since it measures elapsed time, it obviously has an accurate timing element. However, a timing element is a necessity for any electronic speedometer and does not preclude classification as a speedometer/odometer in accordance with Explanatory Note B to Harmonized System Heading 90.29. The applicable subheading for this item will be 9029.20.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” speedometers and tachometers. The general 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division