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NY 803408




October 27, 1994

CLA-2-95:S:N:N8:224 803408

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.70.6080

Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd St.
Pembina, ND 58271

RE: The tariff classification of skate boot covers from Canada.

Dear Mr. Jerome:

In your letter dated October 7, 1994, you requested a tariff classification ruling on behalf of Twizzle Designs Inc.

The merchandise consists of a clear plastic boot cover designed and principally used to be worn over an ice skate boot. The cover is said to protect the boot from scuffs and scratches and to provide added warmth as well as act as a fashion accessory.

For tariff classification purposes, because of the nature of the cover and its secondary importance to the skate boot in that it contributes somewhat to the effectiveness of the primary article, it is considered an accessory.

Chapter 95, note 3, Harmonized Tariff Schedule of the United States (HTS), states that:

[s]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

Under the above note, because the cover is an accessory suitable for use solely or principally with an ice skating boot classifiable in heading 9506, HTS, it is to be classified with that skate boot.

The applicable tariff provision for the skate boot cover will be 9506.70.6080, HTS, which provides for "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 general rate of duty will be 2 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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