CLA-2-95:RR:NC:2:224 D82490
John Mattson
Lynx International, Inc.
1942 Shawnee Road
Eagan MN 55122
RE: The tariff classification of an ice skate boot cover from
either China or Korea.
Dear Mr. Mattson:
In your letter dated September 11, 1998, you requested a tariff
classification ruling on behalf of Polara International, Inc.
The article is described as an ice skate boot cover made of a
blend of nylon and spandex and available in various covers. It is
of a tubular construction with one seam running the length of the
article. The top of the cover fits around the wearer's ankle. The
cover is pulled down over the skate thereby covering the lacing
and providing a decorative effect to the skate.
The Customs Service has followed the common definition of the
term "accessory" as "a thing of secondary or subordinate
importance. An object or device that is not essential in itself
but adds to the beauty, convenience or effectiveness of something
else." Webster's Third New International Dictionary ii (1981). In our
opinion, the nature and purpose of the subject article indicates
that it is an accessory to the ice skate.
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 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. The duty rate will be 0.4 percent ad
valorem.
This ruling is being issued under the provisions of Section
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