CLA-2-95:OT:RR:NC:N4:424
Ms. Mary Kennette
Dortec Industries
Div. of Magna Closures Inc.
P.O. Box 357
581 Newpark Blvd.
Newmarket, ON L3Y 4X7
Canada
RE: The tariff classification of the Edge Again from China
Dear Ms. Kennette:
In your letter dated August 4, 2010, you requested a tariff classification ruling.
A photograph of the Edge Again was received with your inquiry. The Edge Again is a hand-held rechargeable skate sharpening device. The molded plastic housing encases a diamond coated tusk that micro-sharpens the ice skate blades, a self-contained motor and battery pack. The item works by inserting a skate’s blade into the device and sliding it back and forth on the blade’s surface which sharpens the blade and repairs any trauma to the blade. It is designed for use in sports dressing rooms or on the bench area at arenas, such as at hockey games or figure skating events, without the skater having to remove their skates for “on the fly” repairs/sharpening. The Edge Again is imported with three diamond coated tusks, a battery charger/adapter and specially fitted carrying case.
In your request you suggest the item may be classifiable under subheading 8467.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tools for working in the hand with a self-contained electric motor. However, Note 3 to Chapter 95, 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." Since the Edge Again is an accessory solely designed to sharpen the blades of ice skates, which are classified in Chapter 95, it is therefore excluded from heading 8467, HTSUS, by virtue of Note 1(p) to Section XVI.
The applicable subheading for the Edge Again will be 9506.70.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: 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 rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division