CLA-2 CO:R:C:G 088021 DFC
9506.70.60
KAZAZ INC
4330 West 25th Street
Minneapolis, MN 55416
RE: Skating boots/roller frames, unassembled
Dear Gentlemen:
In a letter dated August 20, 1990, you inquired as to
the tariff classification of roller skates and roller skate
accessories under the Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
Samples of the merchandise produced in the Netherlands were
submitted for examination. They consist of a leather skating
boot with an internal support structure made of a thin layer of
kevlar/fiberglass. Two metal connection discs are implanted in
the base of the boot. The roller frame component consists of
an aluminum frame housing five in-line rubber wheels. This
frame is connected to the skating shoe's metal discs with
fasteners and extends somewhat beyond the length of the shoe.
A sample ice blade was submitted. It is described as an
optional item which may be interchanged with the roller frame
and attached to the boot in the same manner as the roller
frame. This ice blade is made entirely of a steel/chromium
alloy and has plastic tips at the extreme front and rear of
the blade.
You indicate that the boots and roller frames will be
imported in an unassembled condition, i.e., the roller skate
boots and roller frames, presumably in the same shipping
carton, will not be attached in any manner. You also inform us
that all ice blades are shipped separately from the roller
skate boots and frames.
-2-
ISSUE
Are the boots and roller frames imported in an unassembled
condition classifiable as ice skates and roller skates,
including skating boots with skates attached?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's).
GRI 1 provides that "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and, provided such headings or notes do not
otherwise require, according to [the remaining GRI's taken in
order]."
Subheading 9506.70.2000, HTSUSA, provides for articles and
equipment for gymnastics, athletics, other sports (including
table-tennis) or outdoor games, ice skates and roller skates,
including skating boots with skates attached, roller skates and
parts and accessories thereof.
Note 1(g) to Chapter 95, HTSUSA, provides that "[t]his
chapter does not cover: Sports footwear (other than skating
boots with ice or roller skates attached) of chapter 64, or
sports headgear of chapter 65." A literal reading of this
exclusionary language seems to indicate that the unattached
boot here would be classified in Chapter 64 in spite of the
fact that the boot is uniquely designed for use only with
the roller frame it is shipped in the same carton with.
Noting that the subject merchandise, in its condition as
imported, is composed of unassembled parts that when assembled
form a complete roller skate, your attention is invited to GRI
2(a), HTSUSA, which reads as follows:
(a) Any reference in a heading to an article
shall be taken to include a reference to
that article incomplete or unfinished, provided
that, as entered, the incomplete or unfinished
article has the essential character of the
complete or finished article. It shall also
include a reference to that article complete
or finished (or falling to be classified as
complete or finished by virtue of this rule),
entered unassembled or disassembled.
-3-
It would appear from a reading of GRI 2(a) alone, that
the merchandise, complete and unassembled at the time of
importation, would be classified under the same heading as the
complete and assembled article, i.e., Heading 9506, HTSUSA.
However, pursuant to GRI 1 the relevant chapter note 1(g) to
Chapter 95 is paramount in determining classification. Inasmuch
as it requires the skate to be attached to the boot the
application of GRI 2(a), HTSUSA, is precluded. Thus, the boot
being unattached to the skate is separately classifiable as
footwear in Chapter 64, HTSUSA, while the roller frame is
classifiable under Heading 9506, HTSUSA.
HOLDING:
The leather skating boot is separately classifiable under
subheading 6403.19.45, HTSUSA, as footwear with outer soles of
rubber, plastics, leather or composition leather and uppers of
leather, sports footwear, other, for men, youths and boys,
other, with duty at the rate of 8.5 percent ad valorem. If the
boot is to be worn by other persons, it is classifiable under
subheading 6403.19.60, HTSUSA, with duty at the rate of 10
percent ad valorem.
The roller frame component is classifiable under subheading
9506.70.2000, HTSUSA, and entitled to duty free entry.
The separately imported ice skate blade is classifiable
under subheading 9506.70.6080, HTSUSA, as 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 applicable rate of duty is 2 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division