United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 809562 - NY 809737 > NY 809643

Previous Ruling Next Ruling
NY 809643




May 18,1995

CLA-2-95:S:N:N8:224 809643

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.70.2090

Deborah Clune
PBB Group
434 Delaware Ave.
Buffalo NY 14202

RE: The tariff classification of roller blade covers from Canada.

Dear Ms. Clune:

In your letter dated April 25, 1995, you requested a tariff classification ruling on behalf of GBN International Inc.

The merchandise consists of roller blade covers made of thermal plastic resin material that are designed to cover the wheels of roller blade skates.

Subheading 9506.70.20, Harmonized Tariff Schedule of the United States (HTS), provides for roller skates and parts and accessories thereof. Note 3 to Chapter 95, HTS, states that parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. The definition of accessory, according to Webster's Third New International Dictionary, Unabridged (1986), is an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. The roller blade covers meet the definition of an accessory to roller blades, since they contribute to the effectiveness in maintaining roller blades. Also, the covers would be used principally with roller blades. Therefore, the roller blade covers are classifiable as accessories to roller blade skates.

The applicable subheading for the roller blade covers will be 9506.70.2090, HTS, which provides for "Ice skates and roller skates, including skating boots with skates attached;...: Roller skates and parts and accessories thereof, other." The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: