HTS subheading · chapter 95
9506.70
Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof
Analysis
Subheading 9506.70 covers ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof, within heading 9506. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 2.9%. The median line pays duty-free.
The US splits it as follows: 9506.70.20 for roller skates and parts and accessories thereof (duty-free), 9506.70.40 for ice skates with footwear permanently attached (2.9%) and 9506.70.60 for ice skates and roller skates, including skating boots with skates… (duty-free).
By Census's concordance, most of its statistical lines are made by Sporting and Athletic Goods Manufacturing (339920). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9506.70.20 | Roller skates and parts and accessories thereof | Free |
| 9506.70.40 | Ice skates with footwear permanently attached | 2.9% |
| 9506.70.60 | 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 | Free |