NY 809643
May 18,1995
CLA-2-95:S:N:N8:224 809643
Deborah Clune
PBB Group
434 Delaware Ave.
Buffalo NY 14202
RE: The tariff classification of roller blade covers from
Canada.
Dear Ms. Clune:
In your letter dated April 25, 1995, you requested a tariff
classification ruling on behalf of GBN International Inc.
The merchandise consists of roller blade covers made of
thermal plastic resin material that are designed to cover the
wheels of roller blade skates.
Subheading 9506.70.20, Harmonized Tariff Schedule of the
United States (HTS), provides for roller skates and parts and
accessories thereof. Note 3 to Chapter 95, HTS, states that
parts and accessories which are suitable for use solely or
principally with articles of this chapter are to be classified
with those articles. The definition of accessory, according to
Webster's Third New International Dictionary, Unabridged (1986),
is an object or device that is not essential in itself but that
adds to the beauty, convenience, or effectiveness of something
else. The roller blade covers meet the definition of an
accessory to roller blades, since they contribute to the
effectiveness in maintaining roller blades. Also, the covers
would be used principally with roller blades. Therefore, the
roller blade covers are classifiable as accessories to roller
blade skates.
The applicable subheading for the roller blade covers will
be 9506.70.2090, HTS, which provides for "Ice skates and roller
skates, including skating boots with skates attached;...: Roller
skates and parts and accessories thereof, other." The rate of
duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport