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NY I81525




June 6, 2002

CLA-2-95:RR:NC:2:224 I81525

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.70.20

Michael Staffaroni
Heeling Sports Ltd.
1205 Venture Court
Carrollton TX 75006

RE: The tariff classification of a skate shoe from China.

Dear Mr. Staffaroni:

In your letter dated May 9, 2002 you requested a tariff classification ruling.

The article is a skate shoe described in your accompanying literature as a “Cruz Skate.” It consists of what appears to be a pair of traditional athletic shoes with the heel portion of the sole of each shoe hollowed out in order to house two polyurethane wheel assemblies. The wheels extend about ½ inch outward from the sole of the shoe and do not retract into the shoe. The wheel assemblies are easily removed.

The applicable subheading for the “Cruz Skate” 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, other sportsIce skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof, other.” The rate of duty will be free.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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