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NY D82490




October 1, 1998

CLA-2-95:RR:NC:2:224 D82490

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.70.6080

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

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