CLA-2-95:RR:NC:2:224 G88561
9506.70.6080
Richard J. Kossmann
Rebellion, Inc.
60-H South Second Street
Deer Park, New York 11729
RE: The tariff classification of ice hockey skates and ice hockey skates components from Sweden.
Dear Mr. Kossman:
In your letter dated March 20, 2001, you requested a ruling on tariff classification.
You are requesting the tariff classification on ice hockey skates and ice hockey skates components, specifically blades and skate lug nuts with keys. Your contention is that the ice hockey skates should be classifiable in 9506.70.6040. However, this tariff provision provides for ice skates that do not have footwear permanently attached, while 9506.70.4000 covers ice skates with footwear permanently attached. You clearly state in your ruling request that the skate boots are permanently attached to the blade-holders with cement glue and that only the blades are removable. The HTS classification 9506.70.6040 is intended for ice skates that have detachable blades and blade housings, and not just detachable blades.
You have cited Headquarters Ruling HQ 088021 dated December 11, 1990 as the basis for your ice hockey skates being classifiable in 9506.70.6040. However, the subject merchandise in this Headquarters Ruling is completely different from your instant product in a very substantial way. The important difference is as follows: the entire roller skate housing (or the ice skate blade attachment) each detach completely from the skate boot. In the case of your ice hockey skate, only the blade may be detached. This difference is precisely why your ice hockey skates must be classified in 9506.70.4000, ice skates with footwear permanently attached.
The blades when imported separately will be classifiable in 9506.70.6080 (HTS) as parts and accessories of ice skates with footwear permanently attached. The lug nuts and key (tool) will be classifiable in 3926.90.9880 (HTS) as plastic articles because the lug nuts and key form a GRI 3 (b) set with the essential character being imparted by the plastic lug nuts, thus the entire set is classified as plastic articles. Lug nuts may not be classified in chapter 95 as “parts of skates”. Chapter 95’s Chapter Notes, specifically Note 1 (k), state that parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39) are excluded from classification in Chapter 95 of the HTSUSA. The lug nuts fall into this exclusion.
The applicable subheading for the ice hockey skates will be 9506.70.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Ice skates with footwear permanently attached.” The general rate of duty will be 2.9 % ad valorem.
The applicable subheading for the detachable ice skate blades will be 9506.70.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other, including parts and accessories for ice skates with footwear permanently attached…Parts and accessories.” The rate of duty will be free.
The applicable subheading for the plastic lug nuts and metal key tool will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other…Other.” The rate of duty will be 5.3 % ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division