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NY A86119



August 12, 1996

CLA-2-95:RR:NC:FC:224 A86119

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.9030; 9506.70.2090; 8482.10.5044

Daniel T. Petrosini
Alpha Int'l Custom Brokers
40 Parker Road
Suite 201
Elizabeth, NJ 07207

RE: The tariff classification of parts of roller blades (boot, wheel, and roller bearing) from China and/or Taiwan.

Dear Mr. Petrosini:

In your letter dated August 05, 1996, you requested a tariff classification ruling, on behalf of V-Formation.

You are requesting the tariff classification on parts of roller blades, specifically on the following: a boot, a wheel, and a roller bearing. The boot, style 291 is a roller blade boot with a plastic outersole, but without the roller blade attached. It has an upper with a predominately textile external surface, a large felt backed plastic tongue, metal eyelets, and sewn-on plastic accessories or reinforcements over the eyelet stays and around the back of the heel/ankle. The wheel which is described as type 82A is composed of hard rubber with a center of hard plastic. The bearing, model number 608.2Z, is a radial ball bearing with an ABEC 5 precision rating. Samples are being returned, as requested.

The applicable subheading for the boot will be 6404.11.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Footwear in which the upper's external surface is predominately textile materials (note that accessories or reinforcements on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear"; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement is included as part of the upper's external surface; and which is presumed to be valued over $12.00 per pair". The rate of duty will be 20 percent, ad valorem.

The applicable subheading for the wheel will be 9506.70.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics,...parts and accessories thereof (con.): Ice skates and roller skates,...parts and accessories thereof: Roller skates and parts and accessories thereof...Other". The rate of duty will be free.

The applicable subheading for the roller bearing will be 8482.10.5044, Harmonized Tariff Schedule of the United States (HTS), which provides for "Single row radial ball bearings, having an outside diameter of 9 mm and over, but not over 30 mm". The rate of duty will be 10.2 percent, ad valorem. This bearing is not subject to dumping duty from either China or Taiwan.

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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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