CLA-2-95:RR:NC:FC 224 A87009
Mark Laumann
Fritz Companies, Inc.
3109 Neil Armstrong Blvd
Eagan MN 55122
RE: The tariff classification of in-line skate wheels.
Dear Mr. Laumann:
In your letter dated August 13, 1996, you requested a tariff classification
ruling on behalf of First Team Sports, Inc.
The merchandise consists of rubber wheel assemblies said to be designated
for use principally with in-line roller skates. The rubber wheels are partially
manufactured in either the United States, Taiwan or China and then assembled
with a 22mm outside diameter ball bearing in a foreign trade zone. The ball
bearings are manufactured in either China or Taiwan.
The applicable subheading for the completed rubber wheel assembly entered
from the foreign trade zone will be 9506.70.2090, Harmonized Tariff Schedule of
the United States (HTS), which provides for articles and equipment for general
physical exercise, gymnastics, athletics, other sports...: ice skates and roller
skates, including skating boots with skates attached; parts and accessories
thereof: roller skates and parts and accessories thereof, other. The rate of
duty will be free.
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 Tom McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division