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Advance Rulings for Tariff Classification
Product Name
Roller skate set
Technical Reference System Number
235264
Description
This is a “Dora the Explorer” themed set consisting of roller skates, with matching knee and elbow pads. It is suitable for girls aged three and up.
Analysis and Justification
This is a set put up for retail sale and General Interpretative Rule 3(b) is applicable. The roller skates provide the essential character. Subheading 9506.70 covers “ice skates and roller skates, including skating boots with skates attached”. Tariff item 9506.70.20 provides for “ice or roller skates not attached to boots or other footwear”.
Decision
In accordance with General Interpretative Rule 3(b) of the Harmonized System, the roller skate set is classified under classification number 9506.70.20.20 of the Customs Tariff.
