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HQ 963788




August 1, 2000

CLA-2 RR:CR:GC 963788 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.60

Jason Ostapyk
Quest Limited
255 Cambridge Street N
Ottawa, Ontario
KIR 7B1
Canada

RE: Reconsideration of New York Ruling Letter (“NY”) F82953; Stabilizer beam

Dear Mr. Ostapyk:

This is in response to your letter of February 23, 2000, requesting reconsideration of NY F82953, issued to you on February 17, 2000, by the Director, National Commodity Specialist Division, regarding the classification of a stabilizer beam under the Harmonized Tariff Schedule of the United States (“HTSUS”).

FACTS

The article at issue, which is called “Shaft,” is a stabilizer beam for in-line skating. You describe it as follows:

It is composed of an elongated, cylindrical, aluminum tube. The beam has a first end which supports a removable brake pad used for enhancing the stopping ability of an in-line skater when manipulated. A second end retains an insert for supporting an implement useful for stabilizing the in-line skater on [his] skates. The implement is a free turning wheel. Located along the beam are three separate gripping regions The grips are composed of cell-injected foam. Attached to the end which retains the braking pad is an optimally located auditory signal device (miniature bell) which produces a signal on demand.

You state that the stabilizer beam weighs approximately two and one-half to three pounds. It is used by the person wearing roller skates as an aid to give the person more control, stability and balance.

In NY F82953 dated February 17, 2000, Customs determined that the stabilizer beam was classified in subheading 9506.99.60, Harmonized Tariff Schedule of the United States (“HTSUS”) as “Articles and equipment for general physical exercise, gymnastics, athletics, other sports : Other: Other: Other[.]”

You request reconsideration of NY F82953 in that you believe the stabilizer beam is classified in subheading 9506.70.20, HTSUS, which provides for roller skates, and parts and accessories thereof.

ISSUE:

What is the tariff classification of the above described stabilizer beam?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

There is no question that the stabilizer beam is provided for in heading 9506, HTSUS, which covers:

Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof[.]

The competing provisions are subheading 9506.70.20, HTSUS, and subheading 9506.99.60, HTSUS.

Subheading 9506.70.20, HTSUS, covers “Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof[.]” Subheading 9506.99.60, HTSUS, is an “other” provision within Heading 9506.

The precise issue is whether the “Shaft” stabilizer beam is an accessory or part of roller skates. If it is an accessory or part of roller skates, it is classified in subheading 9506.70.20, HTSUS. If it is not an accessory or part of roller skates, it is classified in subheading 9506.99.60, HTSUS.

In HQ 087704 dated September 27, 1990, we stated:

The term “accessory” is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation).

After a careful consideration of this issue, we conclude that the stabilizer beam is not an accessory of roller skates. The stabilizer beam acts as an aid to the person skating, i.e., it helps the skater skate and brake. The stabilizer beam does not enhance or facilitate the skates themselves, only the skater. Examples of articles which are accessories to roller skates are roller blade covers and power straps to secure a tighter skate fit. For Customs classification purposes, accessories enhance or amplify or in some way augment the function, safety and operation of the roller skates themselves. While the “Shaft” may have a supportive effect on the skater, it does not enhance the capabilities of the skates.

Subheading 9506.70.20, HTSUS, also covers parts of roller skates. The stabilizer beam is not a part of roller skates. It is not an article that is an integral, constituent or component part of the roller skates, nor is it necessary for the functioning of the roller skates. See, for example, United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, T.D. 46851, cert. denied, 292 U.S. 640, 54 S. Ct. 773, 78 L. Ed. 1492 (1933). In United States v. E. Leitz, Inc., 26 CCPA 418, 422, C.A.D. 49 (1939), the court held that a range finder was “a very great convenience for the user of the camera for which it was designed , but it is not essential to the proper functioning of the camera.” We find that the Leitz opinion is instructive here.

We note that, unlike many of the other subheadings within heading 9506, subheading 9506.70.20, HTSUS, does not cover “equipment” of the underlying sport. For example, subheading 9506.99.15, HTSUS, covers baseball articles and equipment (except balls), and subheading 9506.99.20, HTSUS, covers football, soccer and polo articles and equipment (except balls).

Accordingly, based on the determinations that the stabilizer beam is not an accessory or a part of roller skates, we find that the stabilizer beam is classified in subheading 9506.99.60, HTSUS.

Our determination here is consistent with our determination in HQ 958710 dated April 8, 1996, where we held that protective gear for in-line skating was not an accessory to in-line skates but was equipment, classifiable in subheading 9506.99.60, HTSUS.

HOLDING:

The stabilizer beam is classified in subheading 9506.99.60 as “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other[.]”

NY F82953, dated February 17, 2000, is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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