The tariff classification of sneaker skates from Taiwan.

NY H81666 May 18, 2001 CLA-2-95:RR:NC:2:224 H81666 CATEGORY: Classification TARIFF NO.: 9506.70.2010 Peter D. Alberdi A. J. Arango, Inc. 1516 E. 8th Avenue Tampa, Florida 33605 RE: The tariff classification of sneaker skates from Taiwan. Dear Mr. Alberdi: In your letter dated April 13, 2001, you requested a ruling on tariff classification, on behalf of Joissu Products Inc., your client. You are requesting the tariff classification on a product that is described as sneaker skates. The sneaker portion has a sole that is approximately three inches in height so that the four roller skate wheels may be accommodated inside the sole of the sneaker, when retracted. The sneaker is not comfortable for strictly use as a sneaker, but rather the wheels slightly protrude out of the sole when collapsed making the sneaker impractical as an athletic sneaker. The purpose of the retractable wheels is for the user to retract the wheels when traversing across dirt or grass without damaging the wheel bearings. Illustrations of the product were submitted in lieu of a sample, since the original sample was lost in transit. The sneaker skate is merely an innovative type of roller skate therefore the product will be properly classified as roller skates attached to boots in chapter 95 of the HTS. The applicable subheading for this product will be 9506.70.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 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.). 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division