CLA-2-95:RR:NC:2:224 C83250
Analisa Leggatt
Expeditors Int'l of Washington, Inc.
601 N. Nash Street
El Segundo, California, 90245
RE: The tariff classification of an ice skate boot cover from
China.
Dear Ms. Leggatt:
In your letter dated December 31, 1997, you requested a
tariff classification ruling, on behalf of Glomex Inc., your
client.
You are requesting the tariff classification on an item
which is referred to as an "Ice Light Bootie Cover". The product
is actually a textile cover for an ice skate boot. The item is
made of a man-made fiber material, and has a zipper opening on
top and a velcro closure on the bottom. The skate boot cover is
designed specifically to be worn over an ice skate boot for the
purpose of providing added warmth and also to act as a fashion
accessory. The sample will be returned, as requested.
The applicable subheading for the ice skate boot cover will
be 9506.70.6080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Ice skates and roller skates...Other,
including parts and accessories for ice skates with footwear
permanently attached...Parts and accessories." The rate of duty
will be .4 percent ad valorem.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division