Analysis
HTS 9506.70.40 covers ice skates with footwear permanently attached under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).
Within this group the rate runs from duty-free to duty-free. Compared with 9506.70.60 (ice skates and roller skates, including skating boots with skates…), which pays duty-free, a misclassification either way moves the duty by 2.9 percentage points.
The general duty rate is 2.9% of the customs value, which is in the middle of the rates in chapter 95 (67th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 9506.70.20 (roller skates and parts and accessories thereof, duty-free) and 9506.70.60 (ice skates and roller skates, including skating boots with…, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9506.70.20 | Roller skates and parts and accessories thereof | Free |
| 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 |