&&These are black, grey, pink and lime coloured roller skate shoes with a synthetic upper and removable wheels that are embedded in each heel. The wheels approximately one-half inch from the sole.

Phân loại mã HS

9506.70.12.00

Lý giải của CBSA

&&Heading 95.06 provides, in pertinent part, for "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". Although the shoes have the appearance of a regular type running shoe and could be used as such, they are intended for use as and marketed as a roller skate shoe. Legal Note 1 (f) to Chapter 64 excludes, in part, skating boots (or skating shoes in this instance) with roller skates attached and directs classification under Chapter 95. The shoes are included within the heading 95.06 and more specifically under "Ice skates and roller skates, including skating boots with skates attached", subheading 9506.70.

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