CLA-2 RR:CR:TR:TE 965596 JFS
Ms. Cindy Hazlett
Sketchers Footwear
228 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: HQ 964985; Classification of Skate Shoe; Chapter 95; Roller Skates.
Dear Ms. Hazlett:
This is in response to your request for a binding ruling, dated April 8, 2002, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a three-wheeled skate shoe.
FACTS:
You contend that the skate shoe is classified under subheading 9506.70.20, HTSUSA, which provides, for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; 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.” The general column one rate of duty is Free.
The article under consideration is described as the “3-Wheelers Skate Shoe, Style 5194,” and consists of what appears to be a traditional athletic shoe with a heavy sole. The heel portion of the sole is hollowed out in two locations in order to house a total of three polyurethane wheels and their wheel assemblies. The larger, and rear most, of the two cavities is located at the rear of the shoe and contains two polyurethane wheels that are positioned side by side. The smaller cavity is approximately one-half inch from the rear cavity, towards the toe of the skate shoe. This cavity houses one polyurethane wheel. The wheels extend approximately one half-inch outward from the sole of the shoe and do not retract into the shoe.
ISSUE:
Whether the “3-Wheelers Skate Shoe” is classifiable under the provision for roller skates.
LAW AND ANALYSIS:
The legal reasoning and analysis employed in Headquarters Ruling Letter (HQ) 964985, dated July 15, 2002, classifying substantially similar skate shoes as the instant skate shoes, is adopted and incorporated by reference. Accordingly, classification of the skate shoes described herein shall be made in accordance with the principles and legal analysis provided in HQ 964985, which is attached and made part of this ruling letter.
HOLDING
The legal reasoning and analysis of HQ 964985, dated July 15, 2002, is adopted and incorporated by reference into this ruling.
The 3-Wheelers Skate Shoe, Style 5194, is classified under subheading 9506.70.20, HTSUSA, which provides, for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; 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.” The general column one rate of duty is Free.
Sincerely,
Myles B. Harmon, Acting Director
Commercial Rulings Division