CLA-2-64:OT:RR:NC:N3:447
Ms. Kiera Mann
Tigers (USA) Global Logistics, Inc.
20844 72nd Ave South
Kent, WA 98032
RE: The tariff classification of in-line skate boots from China
Dear Ms. Mann:
In your letters dated March 22, 2016, and May 17, 2016, you requested a tariff classification ruling on behalf of Nistevo Sport Manufacturing Corp.
Samples submitted with your second letter were examined and are being returned. The Luigino brand skate boot is specifically designed for inline roller skating. The carbon fiber shell comprises the outer sole, ankle, and heel areas. Coated leather covers the top and sides of the foot as well as over the sides and back of the ankle. The boot is secured to the foot with laces over a tongue in front, a leather strap in front of the ankle, and a ratchet buckle system on the lateral side. The outer sole of the skate boot has the provisions for the attachment of an aluminum chassis. The boots will be imported, and offered for sale, with and without the chassis. The wheels are not included. The retail customer will purchase and attach the appropriate wheels according to skill level and skating surface. These skate boots will be offered in unisex junior through adult sizes.
You suggest classification under subheading 9506.70.2010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for roller skates. As the imported product has the provisions for the attachment of wheels, and does not have attached wheels, they will be classified more appropriately as skate boots.
The applicable subheading for the unisex (other persons-adult sizes) in-line skate boots will be 6403.19.7061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other. The rate of duty will be free.
The applicable subheading for the in-line skate boots for other persons, other than women, will be 6403.19.7091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: other. 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 https://hts.usitc.gov/current.
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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division